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[Section 79] [Complete Act]
Central Government Act
Section 79(1) in The Estate Duty Act, 1953
(1) of section 4, other than valuers, shall for the purposes of this Act have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 , (5 of 1908 ) when trying a suit in respect of the following matters, namely:--
(a) enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses; and any proceeding before any 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. (45 of 1860 )