Authorities to exercise powers

General196916 sections

Statutory text

(1) The Collector, Board of Revenue and the other authorities specified under sections 10 and 11 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-
- (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.
(2) All enquiries and proceeding before the aforesaid authorities under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code.

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