Power under Code of Civil Procedure

The Profession Tax Assessing Authority, the Profession Tax Appellate Authority and the authority exercising powers under Section 18 shall for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V of 1908) while trying a suit, in respect of following matters, namely : (a) enforcing the attendance of and examining any person on oath or affirmation; (b) compelling the production of any document; and (c) passing such interim orders as may be necessary in the ends of justice; and any proceeding before such authority under this Act, shall be deemed to be a judicial proceeding within the meaning of Section 193 of the Indian Penal Code, 1860 (XLV of 1860) and also for the purpose of Section 196 of the said Code.