Procedure to be followed in appeal

The first appellate authority and the second appellate authority, while deciding an appeal under this Act, shall have the same powers as are vested in a civil court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) in respect of the following matters, namely:— (a) requiring the production and inspection of documents; (b) issuing summons for hearing the designated officer and the appellant; and (c) any other matter which may be prescribed.

1. (a) requiring the production and inspection of documents;
2. (b) issuing summons for hearing the designated officer and the appellant; and
3. (c) any other matter which may be prescribed.