Amendment status not verified — confirm the current text below against the official source.
The appellate authority, the assessing authority and the revisional authority shall, for the purposes 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) requiring the discovery and production of documents; (c) receiving evidence on affidavit; (d) issuing commissions for the examination of witnesses.