92. Powers to summon and take evidence on oath, etc.

(1)The Commissioner, the Tribunal and any person appointed under subsection (2) 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 attendance of any person and examining him on oath or affirmation;

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

(c) issuing summons for the examination of witnesses.

(2) Any proceeding under this Act before the Commissioner or the Tribunal or person referred in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196, of the Indian Penal Code, 1860(45 of 1860).