The Kerala Building Tax Act, 1975 (No.7 of 1975)State Act of Kerala · Act 7 of 1975
The assessing authonty, the appellate authonty and the revisional authonty shall, for the purpose of th1s Act, have the same powers as are vested in a civil court under the Code of Civ1l Procedure, 1908 (Central Act 5 of 1908), when trying a Slllt, in respect of the following matters, namely:-
(a) enforcing the attendance of any person and exa mming hlffi on oath or affirmation;
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