(1)The Appellate Board, the Commissioner or any person other than the officer referred to in clause (g) of sub-section (1) of Section 3 shall, for the purposes of this Act, have the powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908),-(i)to summon and enforce the attendance of any person and examine him on oath or affirmation;(ii)to compel the production of documents or accounts and to impound or detain them:(iii)to issue commissions for the examination of witness; and(iv)to require or accept proof of facts by affidavits; and(v)such further powers as may be prescribed.
