Section 21 in Punjab State Development Tax Act, 2018
21. Power to enforce attendance.
- All authorities under this Act, shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil procedure, 1908 (5 of 1908), while trying a suit, in respect of enforcing the attendance of, and examining, any person on oath or affirmation or for compelling the production of any document.
