The Revenue Officers and the
appellate and the revisional authorities, appointed by or under this Act,
shall have all the powers of a Civil Court while trying a suit under the
*[Code of Civil Procedure, Samvat 1977] in respect of the following matters,
namely :––
(a) summoning and enforcing the attendance of any person and examining him on oath or on solemn affirmation ;
(b) production and discovery of documents ;
(c) proof of facts by affidavits ; and
(d) any other matter which may be prescribed ;
and every such officer or authority shall be deemed to be a Civil Court within the meaning of **[sections 480 and 482 of the Code of Criminal Procedure, Samvat 1989].
(a) summoning and enforcing the attendance of any person and examining him on oath or on solemn affirmation ;
(b) production and discovery of documents ;
(c) proof of facts by affidavits ; and
(d) any other matter which may be prescribed ;
and every such officer or authority shall be deemed to be a Civil Court within the meaning of **[sections 480 and 482 of the Code of Criminal Procedure, Samvat 1989].
* Now Code of Civil Procedure, 1908 (5 of 1908). ** Now sections 345 and 346 of Code of Criminal Procedure, 1973.