Power of taking evidence on oath

The Appellate Authority, the Commissioner, or the authorised officer shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 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) compelling the production of documents; and (c) issuing commissions for the examination of witnesses and any proceeding under this Act before the Appellate Authority, the Commissioner, the Special Commissioner, or the authorised officer shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purpose of section 196, of the Indian Penal Code, 1860 (45 of 1860).