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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

84. Summoning of witnesses and penalty for non-attendance (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) The Commissioner, the appellant or the President of a tax court may procure the attendance of any witness (whether residing or for the time being within the area of jurisdiction of that court or not) in the manner prescribed in the rules.

 

2) If any person who has been duly subpoenaed to give evidence at the hearing of an appeal or to produce any book, record, document or thing in his possession or under his control, fails without reasonable cause to attend or to give evidence or to produce that book, record, document or thing according to the subpoena or, unless excused by the President of the court, to remain in attendance throughout the proceedings, the President of the court may, upon being satisfied upon oath or by the return of the person by whom the subpoena was served, that such person has been duly subpoenaed and that his reasonable expenses have been paid or offered to him, impose upon the said person a fine or in default of payment imprisonment for a period not exceeding three months.

 

3) If any person so subpoenaed fails to appear or unless duly excused to remain in attendance throughout the proceedings, the President of the court may also, upon being satisfied as aforesaid and in case no lawful excuse for such failure seems to him to exist, issue a warrant for the apprehension of that person in order that he may be brought up to give evidence or to produce any book, record, document or thing according to the subpoena, and on failure so to give evidence or produce that book, record, document or thing to be dealt with in the manner prescribed in sub-section (2).

 

4) The President of the court may, on cause shown, remit the whole or any part of any fine or imprisonment which he may have imposed under this section.

 

5) The President of the court may order the costs of any postponement or adjournment occasioned by the default of a witness, or any portion of those costs, to be paid out of any fine imposed under this section.

 

6) A penalty imposed under sub-section (2) or (3) shall be enforced mutatis mutandis as if it were a penalty imposed by a High Court in circumstances such as are described in the relevant sub-section, and the provisions of any law which are applicable in respect of such a penalty imposed by a High Court shall mutatis mutandis apply in respect of a penalty imposed under either of the said sub-sections.