Section 33(1) in The Assam Agricultural Income-Tax Act, 1939
(1)The Commissioner of Taxes, the Additional Commissioner of Taxes, the Deputy Commissioner of Taxes and the Senior Superintendent of Taxes or Agricultural Income-tax Officer, shall, for the purpose of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters namely:(a)enforcing the 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 such proceeding before such Commissioner, the Additional Commissioner, the Joint Commissioner, Deputy Commissioner, Senior Superintendent of Taxes, Superintendent of Taxes or Agricultural, Income-tax Officer under this Chapter shall be deemed to be a "judicial proceeding" within the meaning of Sections 193 and 228 of the Indian Penal Code.
