Amendment status not verified — confirm the current text below against the official source.
The Collector or the Commissioner may, for the Powers of purpose of carrying out any of his functions under this Act, exercise such powers as are vested in a Civil Court in respect of— (a) the summoning and enforcing the attendance of any person and examining him on oath; (6) compelling the production of documents; (c) issuing commissions for the examination cf witnesses; and (d) inspecting any property or thing concerning which any question may arise.