Section 14 in The Kerala Tax on Luxuries Acts, 1976
14. Power to take evidence on oath, etc.
- The assessing authority, the appellant authority and the Board of Revenue shall, for the purpose of this Act, have the same power as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), where trying a suit, in respect of following matters, namely:-(a)enforcing the attendance of any person and examining him on oath or affirmation;(b)requiring the discovery and production of documents;(c)receiving evidence on affidavit;(d)issuing commissions for the examination of witnesses.
