Amendment status not verified — confirm the current text below against the official source.
Power to take evidence on oath, etc.- The assessing authonty, the appellate authonty and the revisional authonty shall, for the purpose of th1s Act, have the same powers as are vested in a civil court under the Code of Civ1l Procedure, 1908 (Central Act 5 of 1908), when trying a Slllt, in respect of the following matters, namely:- (a) enforcing the attendance of any person and exa- mming hlffi on oath or affirmation; (b) compelling the production of documents; (c) issuing commissions.