(1) A revenue court may summon any person whose attendance it considers necessary for the purpose of disposing of any proceeding before it.
     (2) Unless exempted from personal appearance in court under sub-section (1) of section 133 of the Code of Civil Procedure, 1908 (Act 5 of 1908), a person so summoned shall appear at the time and place mentioned in the summons in person or, if the summons so allows, by his authorised agent.
     (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes a statement, and to produce such document and other thing relating to any matter which may be within his power or possession as the court may require.