Section 27(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The Agricultural Income tax Officer, the Deputy Commissioner (Appeals), the Inspecting Assistant Commissioner, the Deputy Commissioner, the Commissioner and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Central Act V of 1908) when trying the suit in respect of the following matters, namely:-(a)discovery and inspection,(b)enforcing the attendance of any person including any officer of a banking company and examining him on oath,(c)compelling the production of books of accounts and other documents,(d)issuing commission.
