- Every authority specified in sub-section (1) of section 4, other than valuers, 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, namely:.-(a)enforcing the attendance of any person and examining him on oath;(b)requiring the discovery and production of documents;(c)receiving evidence on affidavit ;(d)issuing commissions for the examination of witnesses;and any proceeding before any such authority under this Act shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code (Act XLV of 1860).
