Section 61(1) in The Goa Value Added Tax Act, 2005
(1)The Commissioner or the assessing, appellate or revising authority, for securing the attendance of any person or for production of any document, shall have all powers conferred on a civil court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908), for securing the attendance witness or production of documents which include the powers to issue summons and to examine such persons on oath and affirmation.
