Rule 55

An assessing, 1[ ...] appellate or revising authority shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters, namely:- (1) to summon and enforce the attendance of any person; (2) to examine any person on oath or affirmation; (3) to compel the production of any documents and any proceeding before such assessing 1[.....]or revising authority shall be deemed to be a "Judicial Proceeding" within the meaning of Sections 2193 and 4228 and for the purpose of 3 Section 196 of the Indian Penal Code. 1. Omitted by G.O.Ms.No. 868 Rev.dt.29.8.1989