Section 37 in The Punjab Forward Contracts Tax Rules, 1951
37.
(1)An Assessing Authority shall for the purposes of any enquiry under the Act or these rules, of securing the attendance and examination on oath or affirmation of person and the production of documents, have all the powers conferred on a Court by the Code of Civil Procedure, 1908.(2)An Assessing Authority may issue a summons, in form F.C. XVI for the appearance of any person or of the production of a document by him.(3)The powers conferred on an Assessing Authority by sub-rules (1) and (2) may also by exercised by an appellate or revising authority:-
