Section 12B in Tamil Nadu Entertainments Tax Act, 1939
12B. [ Power to summon witnesses and production of documents. [Inserted by section 3 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).]
(1)The authority competent to assess tax under this Act or any appellate or revising authority shall, for the purpose of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purpose of -(a)summoning, and enforcing the attendance of any person and examining him on oath or affirmation; and(b)compelling the production of any document.(2)The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, for the purpose of assessment, levy and collection of tax under this Act.]
