Section 6 in The Maharashtra Tax on Lotteries Act, 2006
6. Powers of Commissioner.
(1)In discharging the functions by or under this Act, the Commissioner shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908, for the following matters, namely:-(a)receiving evidence on affidavit;(b)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(c)compelling the production of document; and(d)issuing commission for the examination of witnesses.(2)In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Commissioner may administer the oath to the deponent.(3)The Commissioner shall appoint a certifying authority consisting of such officer Of officers as deemed fit, who shall issue certificate of payment of tax to Promoters.(4)The Promoter shall keep all accounts of the tax paid under this Act and submit the same to the certifying authority as may be prescribed.
