Section 82(1) in The Gujarat Value Added Tax Act, 2003
(1)The Commissioner or any person appointed under sub-section (2) of section 16 to assist him 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.) 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 ; and(b)Compelling the production of accounts and documents; and(c)issuing commissions for the examination of witnesses.
