Section 21. Power to enforce attendance of witnesses etc.

The appellate authority, or the Taxation Officer making any inquiry under this Act shall have all such powers as are vested in a civil court while trying a civil suit, in respect of,- (a) the summoning and enforcing of attendance of witnesses, and examining them on oath or affirmation or otherwise and the issue of commission or request to examine witnesses; (b) compelling anyone for the production of any document; and (c) punishing persons guilty of disobedience of orders issued in exercise of such powers referred to in the preceding clauses.