Section 3(2) in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
(2)The Commissioner or the officer authorised by him under sub-section (1) shall, while making an inquiry under that sub-section, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purposes of enforcing the attendance of witnesses and compelling the production of books, accounts, documents, securities, cash and other properties belonging to, or in the custody of, such charitable endowment and shall follow the procedure applicable under the said Code in regard to recording of evidence and hearing of parties.
