The Commissioner, the Additional Commissioner, the Appellate Authority or any other authority not below the rank of Assessing Authority appointed to assist the Commissioner shall, for the purposes of the Act, have the same powers as are vested in a Court under the Code of Civil Procedure , Samvat 1977, when trying a suit in respect of the following matters, namely :-

(a) summoning and 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.