Powers to take evidence on oath

A. Powers to take evidence on oath.-The Appellate Authority and the Assessing Authority shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, Samvat 1977, 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 books of account and other documents; and
3. (c) issuing commissions for the examination of witness.