Powers of Tribunal

The Tribunal and the prescribed authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Act No. 5 of 1908) while trying a suit in respect of the following matters: (1) Summoning and enforcing the attendance of any person and examining him on oath; (2) Compelling the production or documents; (3) Issuing a commission for the examination of witness or documents. Any proceeding before the Tribunal or the prescribed authority 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, 1860 (Act No. 45 of 1860).