Powers of Appellate Tribunal

Powers of Appellate Tribunal.-

1. (1) The Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (Central Act 5 of 1908) but shall be guided by the principles of natural justice.
2. (2) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure.
3. (3) The Appellate Tribunal shall also not be bound by the rules of evidence contained in the Indian Evidence Act, 1872 (Central Act 1 of 1872).
4. (4) The Appellate Tribunal shall have, for the purpose of discharging its functions under this Act, the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) in respect of the following matters, namely:-
   • (a) summoning and enforcing the attendance of any person and examining him on oath;
   • (b) requiring the discovery, inspection and production of documents;
   • (c) receiving evidence on affidavits;
   • (d) issuing commissions for the examination of witnesses or documents;
   • (e) reviewing its decisions;
   • (f) dismissing an application for default or disposing it ex parte; and
   • (g) any other matter which may be prescribed.