Section 23 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
23. Power to compel attendance on oath etc.
- The appellate authority shall for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Act 5 of 1908) when trying a suit, in respect of the following matters, namely :(a)enforcing the attendance of any person and examining him on oath or affirmation ;(b)requiring the discovery and production of document ;(c)receiving evidence on affidavit ;(d)issuing commissions for the examination of witnesses.
