- The assessing authority, the appellate authority and the revisional authority shall, for the purpose of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Central Act 5 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 or affirmation;(b)compelling the production of documents;(c)issuing commissions.
