Power to take evidence on oath

The Assessing Authority and the Appellate Authority shall, for the purpose of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Central Act V of 1908), while trying a suit in respect of the following matters, namely:- (a) enforcing attendance of any person and examining him on oath or affirmation; (b) compelling the production of any documents; (c) issuing commission for the examination of any witness; and (d) 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 sections 193 and 228 of the Indian Penal Code, 1860 (Central Act XLV of 1860) and also for the purposes of section 196 of the said Code.