Section 22(1) in The Central Sales Tax (Amendment) Act, 2001
(1)The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908 ), while trying a suit in respect of the following matters, namely:-(a) enforcing the attendance of any person, examining him on oath or affirmation;(b)compelling the production of accounts and documents;(c)issuing commission for the examination of witnesses;(d)the reception of evidence on affidavits;(e)any other matter which may be prescribed.
