(1)The [Authority or Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908).
