Section 21: Power to enforce attendance of witnesses etc.
Uttar Pradesh Motor Vehicles Taxation Act, 1997State Act of Uttar Pradesh · Act 21 of 1997
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.