92. Power to summon and take evidence on oath, etc.
(1)The Commissioner, the Tribunal and any person appointed under sub-section (2) of section 3 to assist the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure. 1908, when trying a suit, in respect of the following matters, namely-(a)Enforcing attendance of any person and examining him on oath or affirmation;(b)Compelling the production of accounts and documents; and(c)Issuing summons for the examination of witnesses.(2)Any proceeding under this Act before the Commissioner or the Tribunal or person referred in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 and for the purposes of section 196, of the Indian Penal Code, 1860.
