Section 8(3) in The Finance Commission (Miscellaneous Provisions) Act, 1951
(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.
