Amendment status not verified — confirm the current text below against the official source.
The Collector shall, for the purposes of this chapter, have the same powers as are vested in a Court, under the Code of Civil Procedure, 1908 when trying a suit in respect of the following matters, namely:- (a) enforcing of attendance of any person and examining him on oath of affirmation; (b) compelling the production of documents; and (c) issuing commissions for the examination of witnesses; and any proceeding before Collector under this Chapter shall be deemed to be a judicial proceeding.