Section 22 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
22. Power to take evidence.
(1)Any officer appointed under Section 7 shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters :(i)enforcing the attendance of any person and examining him on oath or affirmation;(ii)compelling the production of documents;(iii)issuing commissions for the examination of witnesses.(2)Any such proceeding before the officer shall be deemed to be judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code (45 of 1860).
