- 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 (Central Act V of 1908), when trying a suit in respect of the following matters, namely :-(a)enforcing of attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents; and(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.
