State Act

The Kerala Tax on Employment Act 1976

17. Power to take evidence on oath, etc. —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 (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.