the dealer, the firm name, owner, and such other particulars as may be prescribed.

Power to summon person to give evidence: (1) The officer empowered by Rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of person or the production of documents and any enquiry under this Act.

1. (ii) The Commissioner or the assessing or the appellate authority shall, in securing the attendance of any dealer as a witness before him for -86- production of any documents for the purpose of this act at such proceedings, have the same powers as those conferred on a Civil Court under the Provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908).