Section 12B(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)The authority competent to assess tax under this Act or any appellate or revising authority shall, for the purpose of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purpose of -(a)summoning, and enforcing the attendance of any person and examining him on oath or affirmation; and(b)compelling the production of any document.
