47 Power to seek information and to issue summons

(1) Any officer, not being an officer below the rank of an assessing authority, may require any dealer or other person to furnish any information which may be, or is in his knowledge or possession.

(2) An officer under this Act shall have the same powers as are vested in a court under the Civil Procedure Code 1908, when trying a suit in respect of following matters, namely -

(a) Enforcing the attendance of any person and examining him on oath or affirmation;

(b) Compelling the production of documents; and

(c) Issuing commission for the examination of witness; and any proceeding before any of the officers aforesaid shall be judicial proceeding within the meaning of section 193 and 228 and for the purpose of section 196 of the Indian Panel Code.

(3) Summons for the production of documents or the attendance of any person shall be issued in the prescribed form.