Powers of Tribunals and Appellate Tribunals- (1) The Tribunal and the Appellate Tribunal shall have the same powers as

(1) The Tribunal and the Appellate Tribunal shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) for summoning and enforcing the attendance of any person and examining him on oath and for requiring production of any document. (2) In any proceedings under this Act any party may be represented by an agent authorised in writing, except by a legal practitioner as defined in section 2 of the Advocates Act, 1961(Central Act 25 of 1961). (3) The procedure to be followed by the Tribunal or the Appellate Tribunal in any proceedings before it, shall, subject to the provisions of this Act, be in accordance with such rules as may be prescribed.