Section 47(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)An officer under this Act shall have the same powers as are vested in a court under the Civil Procedure Code 1908, when trying a suit in respect of following matters, namely -(a)Enforcing the attendance of any person and examining him on oath or affirmation;(b)Compelling the production of documents; and(c)Issuing commission for the examination of witness;and any proceeding before any of the officers aforesaid shall be judicial proceeding within the meaning of section 193 and 228 and for the purpose of section 196 of the Indian Panel Code.
