Section 21 in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
21. Power to enforce attendance of witnesses etc.
- The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such power as are vested in a civil court while trying a civil suit, in respect of,-(a)the summoning and enforcing of attendance of witnesses, and examining them on oath or affirmation or otherwise and the issue of commission or request to examine witnesses;(b)compelling anyone for the production of any document; and(c)punishing persons guilty of disobedience of orders issued in exercise of such powers referred to in the preceding clauses.
