- The Tribunal, the Commissioner, or any person appointed under Sub-section (1) of Section 3 to assist the Commissioner, shall, for the purposes of this Act, have the same powers as are vested in a Civil 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 proceeding under this Act before the Tribunal, the Commissioner or any person appointed under Sub-section (1) of Section 3 to assist the Commissioner shall be deemed to be judicial proceeding within the meaning of Section 193 and Section 228, and for the purposes of Section 196, of the Indian Penal Code.
