Section 16 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
16. Power to take evidence on oath.
- The assessing authority, the appellate authority and the Commissioner shall, for the purposes of this chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, Svt. 1977 when trying a suit in respect of the following matters, namely :-(a)enforcing attendance of any person and examining him on oath or affirmation,(b)compelling the production of any document, and(c)issuing commission for the examination of any witness.
