Powers to summon witness and production of records

87.    (1)     In exercising the functions conferred on it by or under this Act, the Tribunal or the Commissioner or the officers appointed under sub-section (1) of section 3, to assist the Commissioner, shall have all the powers conferred on a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) 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 impounding them;

(c)       proof of facts by affidavits; and

(d)      issuing commissions for examination of witnesses.

(2)       In the case of an affidavit, any officer appointed under sub-section (1) of section 3, may administer the oath to the deponent.

(3)       Any proceeding under this Act before the Tribunal or the Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 3, shall be deemed to be “judicial proceedings” within the meaning of sections 193 and 228 of The Indian Penal Code, 1860 (Central Act 45  of 1860) and for the purposes of section 199 of that code.