(1) Subject to the provisions of Sections 132 and 133 of the Code of Civil Procedure, 1908 (Central Act V of 1908) and rules made under this Act; every revenue court or officer shall have power to summon any person whose attendance is considered necessary either to be examined as a party or to give evidence as a witness or to produce any document for the purposes of any inquiry or case arising under This Act or any other enactment for the time being in force.
(2) A summons to produce documents may be for the production of certain specified documents or for the production of all documents of a certain description in the possession or power of the person summoned.
(3) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such court or officer may direct, and to state the truth upon any subject respecting with they are examined or make statements, and to produce such documents and other things as may be required.
(4) If any persons, on whom a summons has been served, fails to comply with the summons, the court or officer by whom the summons has been issued may issue a bailable warrant for the arrest of such person.
(5) Any person present may be required by any revenue court or officer to give evidence or to produce any document then and there in his possession or power.