{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "111",
        "title": "111. Procedure before Appellate Tribunal.",
        "chapter": null,
        "content": "(a) summoning and enforcing the attendance of any person and examining him on oath;\n(b) requiring the discovery and production of documents;\n(c) receiving evidence on affidavits;\n(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or a copy of such record or document from any office;\n(e) issuing commissions for the examination of witnesses or documents;\n(f) dismissing a representation for default or deciding it ex parte;\n(g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and\n(h) any other matter which may be prescribed.\n(a) in the case of an order against a company, the registered office of the company is situated; or\n(b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 109
    },
    "prev_section": "110",
    "next_section": "112"
}