Section 5 in Rules Under the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963
5. Procedure to be followed by the assessing, appellate and revisional authorities.
(1)The proceeding of the assessing authority or the appellate or the revisional authority shall be summary and shall be governed, as far as practicable, by the provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908) with regard to -(a)the issue and service of summons;(b)the examination of parties and witnesses;(c)the production of documents.(2)The assessing authority or the appellate or the revisional authority, as the case may be, shall have powers to summon witnesses and call for the production of documents. A summons requiring the attendance of any person or a summons for the production of any documents shall be in Form III(3)The assessing authority or the appellate or the revisional authority, as the case may be, by summons, require any person whose evidence it considers necessary for the purpose of an enquiry under the Act or these rules to appear before it and give evidence. The assessing authority or the appellate or the revisional authority may examine such person on oath or affirmation.
