Section 47A(5) in The Stamp Act, 1977 (1920 A. D.)
(5)For the purpose of enquiry under this section, the Collector shall have the power to summon and enforce the attendance of witnesses, including the parties to the instrument or any of them and to compel the production of documents by the same means, and so far as may be in the same manner, as is provided in the case of Civil Court under the Code of Civil Procedure, Samvat 1977.
