Section 34 in Andhra Pradesh General Sales Tax Act, 1957
34. Power to summon witnesses and production of documents.
(1)an assessing authority or an appellate or revising authority including the Appellate Tribunal or any Officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purpose of this Act, have all the powers:(a)to summoning and enforcing the attendance of any person and examining him on oath or affirmation and(b)compelling the production of any document.(2)Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued either to attend to give evidence, or produce accounts, registers, records or other documents at a certain place and time intentionally omits or fails to attend or produce accounts, registers, records or other documents at such place or time the authority or officer mentioned in sub section (1) may after giving the person concerned a reasonable opportunity of being heard impose upon him by way of penalty a sum not exceeding five hundred rupees as it or he thinks fit.(3)Any officer of the Commercial Taxes Department, not lower in rank than an Assistant Commercial Tax Officer shall have powers to call for such information, particulars, or records as he may require from any person for the purpose of assessment, levy and collection of tax under this Act.
