Section 22 in The Jammu and Kashmir General Sales Tax Act, 1962
22. [ Powers of Commissioner and his assistants to take evidence on oath etc. [Substituted by Act XXV of 1972.]
- The Commissioner, the [appellate Tribunal, Commissioner] [or any other authority not below the rank of assessing authority appointed to assist the Commissioner] [Substituted by Act X of 1984, Section.] shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, Svt. 1977, when trying a suit, in respect of the following matters, namely :-(a)enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents ; and(c)issuing commissions for the examination of witnesses.]
