Power to summon witnesses and production of documents.

(1) The authority competent to assess tax under this Act or any appellate authority shall, for the purpose of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908). for the purpose of- (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; (2) The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, for the purpose of assessment, levy and collection of tax under this Act.