Power to take evidence on oath, etc

Power to take evidence on oath, etc.― The assessing authority, the appellate authority and the revisional authority shall, for the purpose of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Central 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;
3. (c) issuing commissions.