Section 15A in Delhi Entertainments and Betting Tax Act, 1996
15A. [ Power to summon witnesses and production of documents. [Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dated 5-1-2010, w.e.f. 1-2-2010.]
(1)The assessing, appellate or revising authority shall, for securing the attendance or for production of any document for the purpose of this Act, have all the powers conferred on a Civil Court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908) for the purpose of-(a)summoning and enforcing the attendance of any person and examining him on oath or affirmation; and(b)compelling the production of any document connected with the assessment proceedings.(2)The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, including the broadcaster, cable operator, proprietor of direct-to-home, multi-system operator or the subscriber, for any purpose under this Act.]
