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Powers of authorities.

Section 19 - AUTHORITIES - Other Direct Tax Provisions - Section 19 - 19. (1) The authorities shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, (5 of 1908.) while trying a suit in respect of the following matters, namely:- (a) discovery and inspection; (b) enforcing the attendance of any person, including any official of a banking company or a public financial institution or any othe .....

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upon any subject respecting which they are examined or make statements, and produce such documents as may be required. (3) Every proceeding under sub-section (1) or sub-section (2) shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. (45 of 1860.) (4) For the purposes of this Act, any authority under this Act may requisition the service of any police officer or of any officer of the Central Government or Sta .....

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