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Part K — Witnesses and commissions

Rule 96. Witness allowance payable

Chapter XII · Examination of witnesses and issue of commissions


96.1 The rule

(1) Where the Appellate Tribunal issues summons to a government servant to give evidence or to produce documents, the person so summoned may draw from the Government travelling and daily allowances admissible to him as per the applicable rules of the respective Government.

(2) Where there is no provision for payment of travelling allowances and daily allowance by the employer to the person summoned to give evidence or to produce documents, he shall be entitled to be paid as allowance, a sum which in the opinion of the Registrar is sufficient to defray reasonable travelling and other expenses.

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.

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