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Central Sales Tax Act, 1956 History
22. Power of the Authority

22 : Power of the Authority

(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namely :

(a) enforcing the attendance of any person, examining him on oath or affirmation;

(b) compelling the production of accounts and documents;

(c) issuing commission for the examination of witnesses ;

(d) the reception of evidence on affidavits ;

(e) any other matter which may be prescribed.

(2) Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code and the Authority shall be deemed to be a civil court for the purposes of Section 195 and chapter XXVI of the code of Criminal Procedure, 1973.