Collector's powers

The Collector shall, for the purposes of this chapter, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters, namely :-

1. (a) enforcing of attendance of any person and examining him on oath or affirmation;
2. (b) compelling the production of documents ; and
3. (c) issuing commissions for the examination of witnesses ; and any proceeding before the Collector under this chapter shall be deemed to be a judicial proceeding.