Section 8(1) in The Finance Commission (Miscellaneous Provisions) Act, 1951
(1)The Commission shall determine their procedure and in the performance of their functions shall have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:--(a)summoning and enforcing the attendance of witnesses;(b)requiring the production of any document;(c)requisitioning any public record from any court or office.
