The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)State Act of Kerala · Act 17 of 1960
The appellate authonty and the assessmg authority shall, for the ·purposes of this Act, have the same powers as are vested m a court under· the Code of Civil Procedure, 1908, when trying a suit, m respect of the followmg matters, name~y:-
(a) enforcmg the attendance of ally person and ex~mining him on oath or affirmation; ·
(b) compelling the production of documents; and ..
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