Step 1: Understanding the Concept:
The Workmen's Compensation Act, 1923, establishes a special authority, the Commissioner, to adjudicate disputes related to compensation. The Act grants this authority specific powers to enable it to function effectively.
Step 2: Detailed Explanation:
Section 23 of the Workmen's Compensation Act, 1923, is titled "Powers and procedure of Commissioners". It explicitly states:
"The Commissioner shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908), for the purpose of taking evidence on oath (which such Commissioner is hereby empowered to impose) and of enforcing the attendance of witnesses and compelling the production of documents and material objects..."
While a Commissioner functions as a quasi-judicial body and can be called a Tribunal, the statute itself specifically grants it the powers of a "Civil Court" for procedural purposes. Therefore, the most precise answer as per the statutory language is (A). The term "A court" in the option is a direct reference to the "Civil Court" mentioned in the section.
Step 3: Final Answer:
Section 23 of the Act explicitly states that the Commissioner shall have all the powers of a Civil Court for the purpose of evidence and compelling attendance.