section 26
Power to enforce attendance, etc
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000Tax200034 sections
Statutory text
The Commissioner and the other authorities under this Act shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 while trying a suit, for the purpose of enforcing the attendance of, and examining, any person on oath or affirmation or for compelling the production of any document.
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