(1) The Appellate Board, the Commissioner or any person other than the officer referred to
in clause (g) of sub-section (1) of section 3 shall, for the purposes of this Act, have the
powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908),-
(i) to summon and enforce the attendance of any person and examine him on oath or
affirmation;
(ii) to compel the production of documents or accounts and to impound or detain them;
(iii) to issue commissions for the examination of witness; and
(iv) to require or accept proof of facts by affidavits; and
(v) Such further powers as may be prescribed.
(2) Every proceeding under this Act before the Appellate Board or the Commissioner or any
person other than an Inspector, appointed to assist the Commissioner under sub-section (1)
of Section 3 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 (XLV of 1860)
