- The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit, in respect of the following matters :-(1)enforcing the attendance of any person and examining him on oath or affirmation ;(2)compelling the production of documents ;(3)issuing Commissioner for the examination of witnesses ; and such proceedings before the Tribunal or the Commissioner shall be deemed to be a "judicial proceedings" within the meaning of section 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 ( Act XLV of 1860).
