Powers to take evidence on oath etc

The appellate authority, the assessing authority and the revisional authority shall, for the purposes of this Act have the same powers as are vested in a Civil 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 examining him on oath or affirmation; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavit; (d) issuing commissions for the examination of witnesses.