Power to take evidence on oath

Power to take evidence on oath.--The assessing authority, the appellate authority and the Commissioner shall, for the purposes of this chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, Svt. 1977 when trying a suit in respect of the following matters, namely :-

1. (a) enforcing attendance of any person and examining him on oath or affirmation,
2. (b) compelling the production of any document, and
3. (c) issuing commission for the examination of, any witness.