Inquiries to be held summarily.

(1) Any authority other than a Board empowered under this Act to make an inquiry shall make the inquiry in the manner provided for holding a summary inquiry under the Code and all the provisions contained in such Act relating to the holding of a summary inquiry shall, so far as may be, apply. (2) Such authority as well as a Board shall have the same powers for summoning and enforcing the attendance of any person and examining him on oath and compelling the production of documents as are vested in the revenue officers under the Code.