Power to take evidence on oath, etc.

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....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) discovery and inspection;           (b) enforcing the attendance of any person, in....

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....o, it shall be competent for him to exercise the powers conferred under sub-section (1) on the wealth-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other wealth-tax authority.]      (2) ^10[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.....

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....lusive of holidays) without obtaining the approval of the ^16[^17[Chief Commissioner or Director General or Commissioner or Director therefore, as the case may be]].      (4) Any proceeding under this Act before a wealth-tax authority or the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196^18....

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....998, w.e.f. 1-10-1998.before it was read as:- "Deputy" 9. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 10. Before omission, sub-section (2), stood as under: "(2) Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued either to attend to give evidence or produce books of account or other documents at a cert....