The Kerala Tax on Employment Act 1976State Act of Kerala · Act 14 of 1976
The appellate authority, the assessing authority and the revisional authority shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 1 Substituted by Act 16 of 1977 (w.e.f. 13.06.1977).
10 (Central Act 5 of 1908), when trying a suit, in respect of the following matters, namely:—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) requiring the discovery and production of documents ;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses.