Procedure and powers of Controller
27. (1) No order under section 7, 8, 13, 15, 17 or 19 of this Act shall be made by the Controller except after holding an inquiry.
(2) For the purposes of holding an inquiry under this Act, the Controller and the appellate Court 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:-
(a) summoning and enforcing attendance of any person and examining him on oath;
(b) compelling the discovery and production of any document and other material evidence; and
(c) issuing a commission for the examination of witnesses.
(3) The proceedings of every inquiry shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the [* * *] Penal Code.
(4) The Controller shall be deemed to be a Court for the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898