Section 48(1) in Assam General Sales Tax Act, 1993
(1)The authorities specified in Chapter-II of this Act, shall, for the purpose of this Act, have the same power as are vested in a court under: the code of Civil Procedure 1908 (5 of 1908) when trying a suit in respect of the following matters namely:-(a)Discovery and inspection;(b)Enforcing, the attendance of any person including any officer of a banking company and examining him on oath or affirmation,(c)Compelling the production of books of account or other documents.(d)Issuing commission.
