Section 22 in The Central Sales Tax (Amendment) Act, 2001
22. Powers of the Authority.-
(1)The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908 ), while trying a suit in respect of the following matters, namely:-(a) enforcing the attendance of any person, examining him on oath or affirmation;(b)compelling the production of accounts and documents;(c)issuing commission for the examination of witnesses;(d)the reception of evidence on affidavits;(e)any other matter which may be prescribed.(2)Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860 ) and the Authority shall be deemed to be Code of Criminal Procedure, 1973 (2 of 1974 ). a civil court for the purposes of section 195 a d Chapter XXVI of the
