Section 132(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)The Director General of Safeguards, or an officer authorised by him in this behalf; shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908).
