Section 34 in The Maharashtra Tax on Luxuries Act, 1987
34. Powers of Commissioner.
(1)In discharging his functions by or under this Act, the Commissioner shall have all the powers of a Civil Court for the purpose of -(a)proof of facts by affidavit;(b)summoning and enforcing the attendance of any person, and examining him on oath or affirmation;(c)compelling the production of documents; and(d)issuing commissions for the examination of witnesses.(2)In the case of any affidavit to be made for purposes of this Act, any officer appointed by the Commissioner may administer the oath to the deponent.(3)Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued by the Commissioner either to attend to give evidence or produce books of accounts, registers, or other documents at a certain place and time, intentionally omits to attend or produce the documents at the place and time, the Commissioner may impose on him such fine not exceeding five hundred rupees as he thinks fit; and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax:Provided that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.(4)If any documents are produced by a person on whom a summons was issued by the Commissioner, and the Commissioner has reason to believe that any hotelier has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary of establishing the case against such hotelier, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain, the same for so long as may be necessary in connection with the proceeding under this Act, or for a prosecution.
