- For the purpose of any examination or audit under this Act, the Director or the Auditor and for purpose of appeal, the appellate authority shall have the same powers as vested in a civil court under the Code of Civil Procedure, 1908 (Act No. V of 1908), when trying a suit in respect of the following matters, namely- ,(a)summoning and enforcing the attendance of any person and examining him on oath;(b)issuing commissions :(c)receiving evidence on affidavits;(d)require the documents to be revealed and submitted;(e)any other matter which may be prescribed.
