The Estate Duty Act 1953, 34 of 1953, (Rep., Act 20 of 2000)

Section 9. Power to take evidence on oath etc

Repealed or not in force · As amended up to 2026-08

79. Power to take evidence on oath etc.—Every authority specified in sub-section (I) 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 (Act 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; (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 (Act XLV of 1860).

Source: India Code