Section 12C(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)In discharging functions under this Act, the Tribunal 5shall 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.
