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(1) Any inquiry to be made under this Act shall be made in the manner provided for holding a summary inquiry under the Code, and all the provisions contained in the Code relating to holding of summary inquiry shall, so far as may be, apply. (2) The person holding such inquiry shall have the same powers for summoning and enforcing the attendance of any person and examining him on oath and compelling the production of documents, as are vested in the revenue officers under the Code.
<span style="margin-left:15px;"></span>(<i>1</i>) Any inquiry to be made under this Act shall be made in the manner provided for holding a summary inquiry under the Code, and all the provisions contained in the Code relating to holding of summary inquiry shall, so far as may be, apply.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The person holding such inquiry shall have the same powers for summoning and enforcing the attendance of any person and examining him on oath and compelling the production of documents, as are vested in the revenue officers under the Code.<br>