Section 63(1) in Telangana Value Added Tax Act, 2005
(1)An authority prescribed or an appellate or revising authority or an inspecting authority or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purposes of the 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.
