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Section 8 of The Finance Commission (Miscellaneous Provisions) Act, 1951

(1)The Commission shall determine their procedure and in the performance of their functions shall have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:--
1. (a)summoning and enforcing the attendance of witnesses;
2. (b)requiring the production of any document;
3. (c)requisitioning any public record from any court or office.
(2)The Commission shall have power to require any person to furnish information on such points or matters as in the opinion of the Commission may be useful for, or relevant to, any matter under the consideration of the Commission 1[and any person so required shall, notwithstanding anything contained in sub-section (2) of section 54 of the Indian Income Tax Act, 1922 or in any other law for the time being in force, be deemed to be legally bound to furnish such information within the meaning of section 176 of the Indian Penal Code (45 of 1860).]
(3)The Commission shall be deemed to be a civil court for the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898 (5 of 1898). Explanation.--For the purposes of enforcing the attendance of witnesses, the local limits of the Commission's jurisdiction shall be the limits of the territory of India.

Summary

(1) The Commission shall determine their procedure and in the performance of their functions shall have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:— (a) summoning and enforcing the attendance.

Practical examples

1The Commission needs a secret file from a local district office, so it uses its civil court powers under the Act to officially requisition the public record.

2A businessman is ordered by the Commission to provide his income details, and because of the law, he cannot use private tax secrecy rules to refuse.

3To investigate a state's spending, the Commission summons a witness living in a remote village in Assam to come and testify.

FAQ

1. What legal powers does the Commission have for its investigations under Section 8 of the 1951 Act?

Under Section 8 of the Finance Commission (Miscellaneous Provisions) Act, 1951, the Commission has the powers of a civil court, including summoning witnesses and requiring documents.

2. Can someone refuse to give information to the Commission by citing the Income Tax Act?

No, Section 8(2) of the Finance Commission (Miscellaneous Provisions) Act, 1951, states that a person is legally bound to furnish information notwithstanding anything in the Indian Income Tax Act, 1922.

3. Where can the Commission find witnesses according to the 1951 Act?

According to the Explanation in Section 8 of the Finance Commission (Miscellaneous Provisions) Act, 1951, the Commission can enforce the attendance of witnesses from anywhere within the territory of India.

Test yourself

Q1.Under Section 8 of the Finance Commission (Miscellaneous Provisions) Act, 1951, which code gives the Commission the powers of a civil court?

Q2.What is the legal consequence for a person who fails to furnish information required by the Commission under Section 8(2) of the 1951 Act?

Q3.Under Section 8 of the Finance Commission (Miscellaneous Provisions) Act, 1951, what can the Commission do regarding public records?

Q4.According to Section 8(1) of the Finance Commission (Miscellaneous Provisions) Act, 1951, who determines the procedures the Commission will follow?

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