Question
Under Section 50 (summons, production of documents): 1. Director, Additional Director, Joint Director, Deputy Director or Assistant Director may summon any person. 2. They have the powers of a civil court such as enforcing attendance and compelling production of records. 3. Statements recorded under this section are not admissible as evidence. 4. Summoned person is bound to state the truth.
Solution
Section 50(2)–(4) empowers officers with civil court powers and binds the person to truth. Statement 3 is wrong: statements are admissible and can be used during trial.
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