(b) A justice of the supreme court either in court or at chambers shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the tax commission under this article.
(c) The officers who serve the summons or subpoena of the tax commission and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the sheriff of any county and his duly appointed deputies or any officers or employees of the department of taxation and finance, designated to serve such process.