Section 20. Power to take evidence on oath, Act V of 1908, Act XLV of 1860.

20. The assessing, appellate and revising authorities shall for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely (a) enforcing the attendance of any person and examining him on oath or affirmation, (b) compelling the production of any document, and (c) issuing commission for the examination of any witness, and any such proceeding before such authority under this Act shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 of the Indian Penal Code and also for the purposes of section 196 of the said Code.