60. Power of officer to issue summons.-

(1) The summons under section 72 for the production of a document or for the appearance of any person shall be Form-PP.

(2) Where a person to whom a notice under section 39 is served objects to it by a statement under sub-section (5) section 39, such statement shall be in Form-QQ.

(3) A person other than the assessee or his agent or representative who appears pursuant to a summon under section 72 to give oral or documentary evidence shall be paid travelling allowance and batta at such rates as may be fixed by the Union territory Government from time to time.