87. Power to summons.—

(1) An officer of VAT, not below the rank of a Revenue Officer, may, requiring to take any action under the provisions of this Act or the rules made thereunder, issue summons to any person for standing as a witness or presenting any document.

(2) The person so  summoned  under  sub-section  (1),  shall  be  under compulsion to appear as per the direction of the VAT officer either in person or through an authorised representative:

Provided that no summons shall be issued to a person, who is exempted from appearing in person, under sections 132 and 133 of the Code of Civil Procedure.