Section 14(1) in The Maharashtra Value Added Tax Act, 2002
(1)In discharging their functions by or under this Act, the Tribunal and 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.
