Section 23 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
23. Power to enforce attendance, etc.
- The authorities under this Act shall have power to summon and enforce the attendance of any person and any witness and to compel the production of any document by the same means and, so far as may be, in the same manner as is provided in the case of a Civil Court under the Code of Civil Procedure, 1908.
