(1) The Commissioner or any person considering the appeal under section 74, for

Power of

the purposes of this Regulation, have the same powers as are vested in a court under the

commissioner 5 of 1908.

Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters,

namely:- take evidence

1. (a) enforcing the attendance of any person and examining him on oath or on oath, etc affmation;
2. (b) compelling the production of accounts and documents; and
3. (c) issuing c~mmissio~ls for the examination of witnesses, and any proceeding under this Regulation before the Commissioner or person considering the appeal under section 74 shall be deemed to be a judicial pr&ing within the meaning 45 of 186% of sections 193 and 228 and forthe purposes of sectidn 196 ofthelndianPenal Code, 1860.

1. (2) Subjectto any lulesmade in this behalf, the Commissioner or any person considering the appeal under section 74 may impound and retain in his custody, any books of accountor

other documents produced before him in any proceedings under this Regulation until such

proceedings are concluded: ." SERIES - I No. : 05 DATED isTH AUGUST, 2005, ProvidcdthattheCommissi~orthepasoa~gtheappealuada~n74 shall not lmpouod any books of account or otber doaaacng without recording in writing hi reasoh for so doing. AWalaW