Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
About this book

Part K — Witnesses and commissions

Rule 88. Procedure for examination of witnesses, issue of Commissions

Chapter XII · Examination of witnesses and issue of Commissions


88.1 The rule

The provisions of the Orders XVI and XXVI of the Code of Civil Procedure, 1908 (5 of 1908), shall mutatis mutandis apply in the matter of summoning and enforcing attendance of any person and examining him on oath and issuing commission for the examination of witnesses or for production of documents.


88.2 What it does

Rule 88 writes no procedure of its own. It borrows two whole Orders of the Code — Order XVI (summoning and attendance of witnesses) and Order XXVI (commissions) — and applies them, with the necessary adaptations, to three subjects only: getting a person to attend, examining him on oath, and issuing a commission to examine witnesses or to get documents produced.

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

  • Already subscribe to any TaxCorp module? It is included — just sign in.
  • Not a subscriber? Buy the book on its own for ₹199was ₹599

An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.