86. Power of taking evidence on oath
The Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (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) compelling the production of documents ; and
(c) issuing commissions for the examination of witness,