Amendment status not verified — confirm the current text below against the official source.
The Collector shall, for the purposes of this Chapter, hare the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Central Act V 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; and (c) issuing commissions for the examination of witnesses, and any proceeding before the Collector under this Chapter shall be deemed to be a judicial proceeding.