(1) The Commission and any officer authorised by the Commission shall have all the powers of a civil court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavits;
(d) requisitioning any public record or copy thereof from any court or office;
(e) issuing Commissions for the examination of witnesses or documents;
(f) such other matters as may be prescribed.
(2) Each Commissioner or any officer authorised by the Commission in this behalf may enter and search any building or place where the Commission has reason to believe that any books of account or other documents relevant to the subject matter of the enquiry may be found, and may seize any such books of account or documents or take extracts or copies therefrom.
(3) The provisions of section 100 of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), shall, so far as may be, apply to searches under sub-section (2).
(4) Any proceedings before the Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860).