Section 12(1) in The Bihar Value Added Tax Act, 2005
(1)The Tribunal constituted under section 9, or the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) and in particular in respect of the following matters, namely:-(a)to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;(b)to compel the production of documents or accounts and to impound and retain them;(c)to issue commissions for the examination of witness.
