Section 37 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
37. Power to take evidence on oath and production of documents.
- All the authorities exercising any power under this Act, shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters, namely:-(a)enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents; and(c)issuing commission for examination of witnesses.
