Amendment status not verified — confirm the current text below against the official source.
The prescribed authority or any officer appointed under sub-section (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court when trying a suit under the Code of Civil Procedure, 5 of 1908. 1908, in respect of the following matters:— (a) enforcing the attendance of any person and examining him on oath and affirmation, (b) compelling production of records or documents, and (c) issuing commissions for the examination of any witness, and any proceeding including inquiry or investigation under this Act before the prescribed authority or any officer appointed under sub-section (1) of 222 The West Bengal Building Tax Act, 1996. XIX of 1996.] (Sections 17-20.) section 3 to assist the prescribed authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228, and for the 45 of 1860. purposes of section 196, of the Indian Penal Code.