Section 8 in The Finance Commission (Miscellaneous Provisions) Act, 1951
8. Procedure and powers of the Commission.
(1)The Commission shall determine their procedure and in the performance of their functions shall have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:--(a)summoning and enforcing the attendance of witnesses;(b)requiring the production of any document;(c)requisitioning any public record from any court or office.(2)The Commission shall have power to require any person to furnish information on such points or matters as in the opinion of the Commission may be useful for, or relevant to, any matter under the consideration of the Commission [and any person so required shall, notwithstanding anything contained in sub-section (2) of section 54 of the Indian Income-tax Act, 1922 (11 of 1922), or in any other law for the time being in force, be deemed to be legally bound to furnish such information within the meaning of section 176 of the Indian Penal Code (45 of 1860)] [Added by Act 13 of 1955, Section 2. ].(3)The Commission shall be deemed to be a civil court for the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898 (5 of 1898).Explanation.--For the purposes of enforcing the attendance of witnesses, the local limits of the Commission's jurisdiction shall be the limits of the territory of India.
