Tribunal

Tribunal

1. (1) The State Government shall constitute a Tribunal consisting of such number of members as the State Government may think fit, to exercise the powers and perform the functions conferred on the Tribunal by or under this Act: Provided that the Tribunal shall consist of at least one member who is or has been a District Judge or possesses such other qualification as may be prescribed.
2. (2) The Tribunal shall, subject to the previous concurrence of the State Government, make regulations for the exercise of its powers and the discharge of its functions.
3. (3) In the exercise of its functions, the Tribunal shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908) when trying a suit in respect of the following matters, namely:—
   • (a) discovery and inspection;
   • (b) enforcing the attendance of any person and examining him on oath;
   • (c) compelling the production of books of account and other documents; and
   • (d) issuing commissions.
4. (4) Any proceeding before the Tribunal shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code (XLV of 1860) and the Tribunal shall be deemed to be a Civil Court for the purposes of Section 195 of the Code of Criminal Procedure, 1973 (2 of 1974).