Section 22(1) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(1)Any officer appointed under Section 7 shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters :(i)enforcing the attendance of any person and examining him on oath or affirmation;(ii)compelling the production of documents;(iii)issuing commissions for the examination of witnesses.
