Tax Appeal Document Discovery: Clear Rules for Precise Evidence Retrieval Under CPC Procedural Guidelines

The statutory provision outlines procedures for document production in tax appellate proceedings. It prescribes that document discovery shall follow Civil Procedure Code principles. Applications for document summons must detail the specific documents sought, their relevance, and prior attempts to obtain them. Summons targeting public officer documents must comply with a standardized form and be addressed to departmental leadership, ensuring structured and transparent document retrieval processes.