(1) The Commissioner or any person appointed under subsection (2) of section 16 to assist him 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; and

(b) compelling the production of accounts and documents; and

(c) issuing commissions for the examination of witnesses.

(2) Any proceeding under this Act before the Commissioner or any person appointed under sub-section (2) of section 16 to assist him shall be deemed to be a judicial proceedingwithin the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)

(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit, any books of account or other documents produced before it in any proceedings under this Act:

Provided that a person appointed under sub-section (2) of section 16 to assist the Commissioner shall not impound any books of account or other documents without recording his reasons for doing so and retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Commissioner therefor.