Public Debt Act,1944
Section 14. Recording of evidence
(1) For the purpose of making any order which it is empowered to make under this Act, the Bank may request a District Magistrate 1[* * *] to record or to have recorded the whole or any part of such evidence as any person whose evidence the Bank requires may produce. A District Magistrate so requested may himself record, or may direct any Magistrate of the first class subordinate to him or any Magistrate of the second class subordinate to him and empowered in this behalf by general or special order of the 2[State Government] to record the evidence, and shall forward a copy thereof to the Bank.
(2) For the purpose of making a vesting order under this Act the Bank may direct one of its officers to record the evidence of any person whose evidence the Bank requires or may receive evidence upon affidavit.
(3) A Magistrate or an officer of the Bank acting in pursuance of this section may administer an oath to any witness examined by him. “We have not considered it necessary to introduce a reference to an affirmation in sub-clause (3), since the word oath’ as defined in the General Clauses Act includes an affirmation.”-S.C.R., Gaz. of India,1944, Pt. V, page 86.
1. The words “or in a Part B State the Political Agent” were omitted by the Public Debt (Amendment) Act,1956 (57 of 1956), section 9 (15-10-1958).
2. Substituted for words “Provincial Government” by A.L.O.,1950.