(1)Subject to the provisions of sections 132 and 133 of the Code of Civil Procedure, 1908 (Central Act V of 1908) and rules made under this Act every Revenue Court or officer shall have power to summon any persons whose attendance is considered necessary either to be examined as a party or to give evidence as a witness or to produce any document for the purposed of any inquiry or case arising under this Act or any other enactment for the time being in force.
