Power to enforce attendance of witnesses etc.

The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such power as are vested in a civil court while trying a civil suit, in respect of,- (a) the summoning and enforcing of attendance of witnesses, and examining them on oath or affirmation or otherwise and the issue of commission or request to examine witnesses; (b) compelling anyone for the production of any document; and (c) punishing persons guilty of disobedience of orders issued in exercise of such powers referred to in the preceding clauses.