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Section 21

The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such powers as are vested in a civil court while trying a civil suit, in respect of, —

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21. The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such powers 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.