Section 34(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)an assessing authority or an appellate or revising authority including the Appellate Tribunal or any Officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purpose of this Act, have all the powers:(a)to summoning and enforcing the attendance of any person and examining him on oath or affirmation and(b)compelling the production of any document.
