law: 63. Authorities and officers to have certain powers of civil court.
  The Chief Commissioner and the Commissioners shall, for the purpose of discharging their functions under this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit, in respect of the following matters, namely:
  (a) summoning and enforcing the attendance of witnesses;
  (b) requiring the discovery and production of any document;
  (c) requisitioning any public record or copy thereof from any court or office; (d) receiving evidence on affidavits; and
  (e) issuing commissions for the examination of witnesses or documents.
  (2) Every proceeding before the Chief Commissioner and Commissioners shall be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) and the Chief Commissioner, the Commissioner, the competent authority, shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).