Section 81 in The Kerala Value Added Tax Act, 2003
81. Power to summon witnesses and cause production of documents.
- An assessing authority or an appellate or revisional authority (including the Appellate Tribunal) shall, for the purposes of this Act, have all the powers conferred on a court by the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely,-(a)summoning and enforcing the attendance of any person and examining him on oath or affirmation; and(b)compelling the production of any document.
