Section 16
Powers Of Court Of Law To Be Vested
16. Powers of Court of Law to be Vested:
(1) The Tax Officer shall, for the purpose of carrying out inquiries regarding the statement of income submitted pursuant to this Act, be deemed to possess the powers vested in a court of law by the prevailing Nepal law in the matter of issuing summons, recording of statement, receiving evidence and producing documents by the person submitting statement of income.
(2) The Tax Officer shall, after notifying in the order issued pursuant to sub-section (1) that the taxpayer or his/her legal representative shall incur such legal liabilities as mentioned in such order for not supplying the details or
information sought by the Tax Officer, proceed to take such actions as he/she may deem necessary
(1) The Tax Officer shall, for the purpose of carrying out inquiries regarding the statement of income submitted pursuant to this Act, be deemed to possess the powers vested in a court of law by the prevailing Nepal law in the matter of issuing summons, recording of statement, receiving evidence and producing documents by the person submitting statement of income.
(2) The Tax Officer shall, after notifying in the order issued pursuant to sub-section (1) that the taxpayer or his/her legal representative shall incur such legal liabilities as mentioned in such order for not supplying the details or
information sought by the Tax Officer, proceed to take such actions as he/she may deem necessary