Power to take evidence on oath, etc.

The Collector and the Board of Revenue 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] summoning and enforcing the attendance of witnesses and examining them on oath ; (b) requiring the discovery and production of documents ;. (c) receiving evidence on affidavit ; and (d) such other matters as may be prescribed.