The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
Section 26. Power to enforce attendance, etc.
The Commissioner, and other authorities under this Act, shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 while trying a suit, for the purpose 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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