A taxing authority and an appellate authority shall for the purposes of Power to take

this Act, have the same powers as are vested in a court under the Code of Civil evidence on oath. Procedure, 1908 (Act 5 of 1908), when trying a suit, in respect of the following matters, namely: —

1. (a) enforcing the attendance of any person and examining him on oath or affirmation;
2. (b) compelling the production of documents arid impounding or detaining them;
3. (c) issuing commissions for the examination of witnesses;
4. (d) requiring or accepting proof of facts by affidavits;
5. (e) such other powers as may be prescribed, and any proceeding under this Act before a taxing authority or appellate authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (Act 45 of 1860).