Section 13 in The West Bengal Taxation Tribunal Act, 1987.
13. Power of the Tribunal to take evidence on oath, etc.
- The Tribunal shall, for the purposes of this Act, 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)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(b)requiring the discovery, inspection and production of books of account and other document; and(c)examining witness or issuing commissions for the examination of witness.
