Power to summon and enforce the attendance of witnesses and production of books of Account.

For the purpose of making assessment under section 15 the commissioner shall have power to summon and enforce attendance of witnesses including proprietor and his employees or any of them, and to compel the production of books of account by the same means, and (so far as may be) in the same manner as provided in the case of a Civil Court under the Code of Civil Procedure, 1908.