section 40
Power to take evidence on oath, etc.
The Tripura Sales Tax Act, 1976Tax1976103 sections
Statutory text
The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit, in respect of the following matters :-(1) enforcing the attendance of any person and examining him on oath or affirmation ; (2) compelling the production of documents ; (3) issuing Commissioner for the examination of witnesses ; and such procedings before the Tribunal or the Commissioner shall be deemed to be a
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