193. Power to summon persons to give evidence and produce documents. -
Any Revenue Court may summon any person whose attendance it considers necessary for tire purpose of any investigation, suit or other business before it.All persons so summoned shall be bound to attend, either in person or by an authorized agent, as such Court may direct, and to state the truth upon any subject respecting which they are examined or make statements,and to produce such documents and other tilings as may be required:Provided that persons exempt from personal attendance in the Civil Court under Sections 132 and 133 of the Code of Civil Procedure, 1908, shall subject to the provisions of those sections, be exempt from personal attendance under this section.
