The Commissioner shall have all the powers of a
Civil Court under the Code of Civil Procedure, 1908 (5 of 1908), for the purpose of taking evidence on
oath (which such Commissioner is hereby empowered to impose) and of enforcing the attendance of
witnesses and compelling the production of documents and material objects, 1[and the Commissioner
shall be deemed to be a Civil Court for all the purposes of 2[section 195 and of Chapter XXVI of the Code
of Criminal Procedure, 1973 (2 of 1974)].
1. Ins. by Act 5 of 1929, s. 5.
2. Subs. by Act 30 of 1995, s. 12, for certain words (w.e.f. 15-9-1995).