Section 20 in The Gujarat Value Added Tax Act, 2003
20. Powers of Tribunal and Commissioner.
(1)In discharging their functions under this Act, the Tribunal and the Commissioner shall have all the powers of a civil Court for the purpose of(a)receiving of proof of facts on affidavit;(b)Summoning and enforcing the attendance of any person, and examining him on oath or affirmation;(c)compelling the production of documents; and(d)issuing commissioners for the examination of witnesses.(2)In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the dependent.
