Section 45(1) in The Punjab Tax on Luxuries Act, 2009
(1)In performing the functions conferred on them by or under this Act, the Commissioner or the officers, appointed under section 3 to assist him, shall have all the powers of a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the following matters, namely :-(a)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents and impounding them ;(c)proof of facts by affidavits; and(d)issuing commissions for examination of witnesses.
