Section 53: Power to summon wztnesses and cause productzon of documents

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

An assessing authonty or an appellate or revismg authority (including the Appellate Tnbunal) shall, for the purposes of this Act, have all the powers conferred on a court by the Code ofCivil Procedure, 1908 (Cen tral Act 5 of 1908), in respect of the followmg matters, namely,-

(a) summoning and enforcing the attendance of any person and examinmg him on oath or affirmation; and

(b) compelling the producticn of any document.

Where this provision sits

Act	The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section	53
Marginal note	Power to summon wztnesses and cause productzon of documents
Jurisdiction	State of Kerala
Status	In force as published by the source

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