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Section 36 – The Gift Tax Act, 1958

The Gift Tax Act, 1958





1[36. Power regarding discovery, production of evidence, etc.—(1) The 2[Assessing Officer], the 3[Deputy Commissioner (Appeals)], 4[the Commissioner (Appeals),] the 5[Chief Commissioner or Commissioner] and the Appellate Tribunal shall, for the purposes of this Act, 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 examinaing him on oath;


(c) compelling the production of books of account and other documents; and


(d) issuing commissions.


6[(1A) If the Director-General or Director or Deputy Director or Assistant Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed, by any person or class of persons within his jurisdiction, then for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the gifts-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other Gift Tax authority.]





1. Subs. by Act 53 of 1962, sec. 28 (w.e.f. 1-4-1963).


2. Subs. by Act 4 of 1988, sec. 161, for “Gift Tax Officer” (w.e.f. 1-4-1988).


3. Subs. by Act 4 of 1988, sec. 161, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).


4. Ins. by Act 29 of 1977, sec. 39 and Schedule V, Pt. III (w.e.f. 10-7-1978).


5. Subs. by Act 4 of 1988, sec. 161, for “Commissioner” (w.e.f. 1-4-1988).


6. Ins. by Act 26 of 1988, sec. 70 (w.e.f. 1-6-1988).


7. Sub-section (2) omitted by Act 4 of 1988, sec. 182(b) (w.e.f. 1-4-1989).



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The Gift Tax Act, 1958


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