Poweres of the Authority.—(1) The Authority shall have the same powers as are vested in a court under the Cod… — THE CENTRAL SALES TAX ACT, 1956

Poweres of the Authority.—(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) , while trying a suit in respect of the following matters, namely:—

22. Poweres of the Authority.—(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) , while trying a suit in respect of the following matters, namely:— (a) enforcing the attendance of any person, examining him on oath or affirmation; (b) compelling the production of accounts and documents; (c) issuing commission for the examination of witnesses; (d) the reception of evidence on affidavits; (e) any other matter which may be prescribed.

Section 22