14. (1) The Tribunal shall have power to administer oaths, and shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908, for the purpose of enforcing attendance of any person and examining him on oath or affirmation, compelling the production of documents and issuing commissions for the examination of witnesses, and any proceeding before the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 for the purposes of section 196 of the ¹[* * *] Penal Code. (2) The Tribunal may impound and retain in its custody for such period as it considers fit any books of account or other documents produced before it in any proceeding under this Act.