Section 34(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)In discharging his functions by or under this Act, the Commissioner shall have all the powers of a Civil Court for the purpose of -(a)proof of facts by affidavit;(b)summoning and enforcing the attendance of any person, and examining him on oath or affirmation;(c)compelling the production of documents; and(d)issuing commissions for the examination of witnesses.
