94. Power to summon persons to give evidence.-

(1) The officer empowered by Rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of persons or the production of document and any enquiry under this Act;

(2) The Commissioner or the assessing or the appellate authority shall, in securing the attendance of any dealer as a witness before him for production of any document for the purpose of this Act at such proceedings, have the same powers as those conferred on a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908);