State Act
Section 17. Power to take evidence on oath, etc.
The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.
17. The prescribed authority, a person appointed under sub-section (2) of section 3 or the officer of Government hearing an appeal under section 16, shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 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) compelling the production of documents; and (c) issuing commissions for the examination of witnesses.