Section 6(1) in The Maharashtra Tax on Lotteries Act, 2006
(1)In discharging the functions by or under this Act, the Commissioner shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908, for the following matters, namely:-(a)receiving evidence on affidavit;(b)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(c)compelling the production of document; and(d)issuing commission for the examination of witnesses.
