Section 12(5) in The Jammu and Kashmir Passengers Taxation Act, 1963
(5)The provisions of the Code of Civil Procedure, Svt. 1977, shall apply mutatis mutandis to the proceedings in respect of service of processes on the assessee and the [Assessing authority] [Substituted by Act XIX of 1981, Section 22.] and the officers specially empowered by the Commissioner under sub-section (2) shall have the powers of a Civil Court in respect of the summoning of witnesses and the production of documents.
