Rule 173
Powers of an Officer or Authorities to summon.-Any officer of the Commercial Taxes Department.-
(1) may require any person whose evidence he considers necessary for the purpose of any enquiry under the Act or these rules to appear before him and give evidence and may examine such person on oath or affirmation.
(2) shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purposes of securing attendance of persons or the production of the documents.
(3) may issue a summons in Form VAT 485 for the production of any document or the appearance of any person.