section 17
Power to compel production of records and documents and to enforce attendance of witnesses
The Orissa Cess Act, 1962Tax196223 sections3 chapters
Chapter III MISCELLANEOUS
Statutory text
Subject to the provisions of this Act and the rules made thereunder, any officer in dealing and with proceedings or making an enquiry under this Act or the rules made thereunder shall have the powers of a Civil Court under the Code of Civil Procedure, 1908, for the purpose of enforcing the attendance of witnesses, compelling production of documents and examining witnesses on oath and such officer shall record the substance of the evidence, if any, taken by him.
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