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State of Odisha - Section

Section 17 in The Orissa Cess Act, 1962

17. Power to compel production of records and documents and to enforce attendance of witnesses.

- Subject to the provisions of this Act and the rules made thereunder, any officer in dealing with proceedings or making an enquiry under this Act or the rules made thereunder shall have the powers of a Civil Court under the Code of Civil Procedure, 5 of 1908 for the purpose of enforcing the attendance of witnesses compelling production of documents and examining witnesses on oath and such officer shall record the substance of the evidence, if any, taken by him.