Power to take evidence on oath, etc.

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, 1908, when trying a suit, in respect of the following matters, namely: — (a) enforcing the attendance of any person and examin ing him on oath or affirmation; (b) compelling the production of documents; and (c) issuing commissions.