(1) The competent authority and the Revenue Divisional Officer while making mqmries under this Act shall have all the powers of a c1v1l 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) summomng and enforcing the attendance of any person and exammmg him on oath ;
(b) requiring the discovery and production of any document;
(c) any other matter which may be prescribed.
(2) The decisions of the competent authority and the Revenue DivlSlonal Officer under this Act shall have the force of a decree of a civil court.
18. Power to remove difficulties -If any difficulty arises in giving effect to the provisions of this Act, the GovernmPn1 may, as occasion requires, by order, do anything not incon sistent with the provisions of this Act which appears to them necessary for the purpose of removing the difficulty.