Section 16 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
16. Powers to enforce attendance, etc.
- All authorities under this Act shall, for the purposes of this Act, 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 enforcing the attendance of, and examining, any person on oath or affirmation or for compelling the production of any document.
