section 23
Power to compel attendance on oath etc.
The Tripura Professions, Trades, Callings and Employments Taxation Act, 1976Tax197631 sections8 chapters
Chapter VII Miscellaneous
Statutory text
The appellate authority shall for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Act 5 of 1908) when trying a suit, in respect of the following matters, namely : (a) enforcing the attendance of any person and examining him on oath or affirmation ; (b) requiring the discovery and production of document ; (c) receiving evidence on affidavit ; (d) issuing commissions for the examination of witnesses.
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