Section 98(1) in Meghalaya Value Added Tax Act, 2003
(1)The authorities specified in Chapter III of this Act shall, for the purpose of this Act, have the same power as are vested in a court under the Code of Civil Procedure 1908 (Act No. 5 of 1908) when trying a suit in respect of the following matters namely:(a)Discovery inspection;(b)Enforcing the attendance of any person including any officer of a banking company and examining him on oath or affirmation.(c)Compelling the production of books of account or other documents;(d)Issuing commission.
