(1) The Controller shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely:-
(a) proof of facts by affidavit;
(b) summoning and enforcing attendance of any person and examining him on oath;
(c) discovery and production of documents;
(d) issuing commission for local inspection and for the examination of witnesses.
(2) For the purposes of holding an enquiry or discharging any duty under this Act, the Controller may,-
(a) after giving not less than twenty-four hours, notice in writing enter and inspect or authorise any officer subordinate to him to enter and inspect any premises at any time between sunrise and sunset; or
(b) by written order, require any person to produce for his inspection all such accounts books or other documents relevant to the inquiry at such time and at such place as may be specified in the order.
(3) The Controller may, if he thinks fit, appoint one or more persons having special knowledge of the matter under consideration as an assessor to advice him in the proceeding before him.