Power to take evidence on oath, etc

The Board of Revenue, the Director, the Settlement Officer, the Assistant Settlement Officer or any other officer empowered under this Act shall, for the purposes 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) when trying a suit in respect of the following matters, namely :—

1. (a) enforcing the attendance of any person and examining him on oath ;
2. (b) requiring the discovery and production of documents ;
3. (c) receiving evidence on affidavit ;
4. (d) issuing commissions for the examination of witnesses ; and any proceeding before the Board of Revenue, the Director, the Settlement Officer, the Assistant Settlement Officer or any other officer empowered under this Act shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (Central Act XLV of 1860).
   • • By virtue of section 10

1. (1) of the Tamil Nadu Board of Revenue Abolition Act, 1980(Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.