Section 15A(1) in Delhi Entertainments and Betting Tax Act, 1996
(1)The assessing, appellate or revising authority shall, for securing the attendance or for production of any document for the purpose of this Act, have all the powers conferred on a Civil Court under the provisions of the Code of Civil Procedure, 1908 (5 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 connected with the assessment proceedings.
