26. Power of Collector to enforce attendance of witnesses and production of documents. -
For the purposes of any inquiry under this Act the Collector shall have power to summon and enforce the attendance of witnesses, including the persons interested or any of them, and to compel the production of documents by the same means and, so far as may be, in the same manner as is provided in the case of a Civil Court under the Code of Civil Procedure, 1908.
