148. Power to take evidence on oath, etc:-

(1)   The Deputy Commissioner, the Inspecting Additional Commissioner, the Appellate Additional Commissioner, the Commissioner and any other officer under the administrative control of the Central Board of Revenue authorised by it in this behalf, and the Appellate Tribunal shall, for the purposes of this Ordinance, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V 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 or affirmation;

(b)    compelling the production of any accounts or documents;

(c)    receiving evidence on affidavit; and

(d)    issuing commissions for the examination of witnesses.

(2)   Where a person to whom a summons is issued under sub-section (1) either to attend to give evidence or to produce accounts or documents at the place and time specified in such summons fails to do so without any reasonable cause, the authority issuing such summons may, without prejudice to the provisions of any other law for the time being in force, imposed upon him such fine not exceeding one thousand rupees as it thinks fit, and the fine so imposed may be recovered in the manner provided in Chapter IX.

(3)   The provisions of sub-section (3) of section 111 shall mutatis mutandis apply in the case of an order made under sub-section (2) by any authority (other than the Deputy Commissioner) as they, apply to an order made under sub-section (1) of the said section 111.