Section 224C(4) in The U.P. Municipalities Act, 1916
(4)(a)The Special Officer may call for the assistance of such officers and staff of the State Government in the Local Self-Government Engineering Department or of the licensee as he may deem fit for assessing the net amount payable.(b)The Special Officer shall 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(i)enforcing the attendance of any person and examining him on oath;(ii)compelling the production of documents; and(iii)issuing commissions for the examination of witnesses.The Special Officer shall also have such further powers as may be specified by the State Government by notification in the Gazette.
