{
    "act_title": "The Gujarat Value Added Tax Act, 2003",
    "act_slug": "the-gujarat-value-added-tax-act-2003-2003",
    "section_label": "Section",
    "section": {
        "number": "82",
        "title": "82. Power of Commissioner and other authorities to take evidence on oath, etc.",
        "chapter": null,
        "content": "(a) enforcing the attendance of any person and examining him on oath or affirmation ; and\n(b) Compelling the production of accounts and documents; and\n(c) issuing commissions for the examination of witnesses.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 76
    },
    "prev_section": "81",
    "next_section": "83"
}