The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section 24. Powers to enforce attendance etc.
All authorities under this Act shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V of 1908), while trying a suit, in respect of enforcing the attendance of and examining any person on oath or affirmation or for compelling the production of any document.
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