Rule 8L - Powers of Board and Inquiry Officer - Wealth Tax Rules, 1957

Powers of Board and Inquiry Officer. 1 8L. [Omitted by the Wealth-tax (Second Amendment) Rules, 1988, w.e.f. 1-6-1988. Original rule 8L was inserted by the Wealth-tax (Second Amendment) Rules, 1980, w.e.f. 8-10-1980.] --------------------- Notes:- 1. Before omission, rule 8L stood as under: For the purposes of any proceedings under rules 8F to 8K, the Board and the Inquiry Officer shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely: ( a ) discovery and inspection; ( b ) enforcing the attendance of any person, including any officer of a banking company and examining them on oath; ( c ) compelling the production of books of account and other documents; and (d) issuing commissions.