Section 18 of The Tripura Tax on Luxuries in Hostels and Lodging Houses Act, 1990 — Power to enforce attendance, etc. Central Act V of 1908. All authorities under this Act, shall for the purpose of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, while trying a suit, in respect of enforcing the attendance of any person and to examine him on oath or affirmation or for compelling the production of any document