Powers of competent authority in relation to determination of amount etc.

(1) The competent authority may, for the purpose of determining the amount under section 16, or apportionment thereof, require, by order, any person to furnish such information in his possession as may be specified in the order. (2) The competent authority shall, while holding inquiry under section 16, have all the powers of a civil court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely:- (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of any document; (c) reception of evidence on affidavits; (d) requisitioning any public record from any court or office; (e) issuing commissions for the examination of witnesses or for local investigation.