(1) The Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall, for the purposes of this Regulation have the same powers as are vested in a Civil Court under the law relating to Civil Procedure for the time being in force in Dadra and Nagar Haveli, 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;
Statement of case to Court Powers of Commissioner, etc., in certain matters.
140 THE GAZETTE OF INDIA EXTRAORDINARY [tWr ± i -
(b) compelling the production of documents; and
(c) issuing commissions for the examination of Witnesses) and Any proceeding wider this Regulation before the Commissioner dr any person appointed to assist him under sub-section (1) of section 3 shall be deemeS to be a judicial proceeding within the meaning of sections 1&3 and 228, and for the purposes of section 196, of the Indian Penal Code.
(2) Subject to any rules' made in this" behalf, any authority referred to in sub-sectioh (1) may impound and retain in its custody for such period as it thinks fit, any books of account or other documents produced before it in any proceedings under this Regulation:
Provided that a person appointed to assist the Commissioner under sub-section (1) of section 3 shall not—
(a) impound any books of account or other documents without recording his reasons for so doing, or
(b) retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Commissioner therefor.