Procedure and powers of the Tribunal.
1.The Tribunal shall not be bound by the procedure laid down by the Code of Civil 
                        Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice 
                        and, subject to the other provisions of this Act and the rules made thereunder, the 
                        Tribunal shall have powers to regulate its own procedure including the place at which
                         it shall have its sittings.
2.The Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as
 are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in 
 respect of the following matters, namely:- summoning and enforcing the attendance of any person and examining 
 him on oath;
 • requiring the discovery and production of documents or other electronic records;
 • receiving evidence on affidavits;
 • issuing commissions for the examination of witnesses or documents;
 • reviewing its decisions;
 •dismissing an application for default or deciding it ex parte;
 • any other matter which may be prescribed by the Central Government.
3.Every 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 (45 of 1860), it shall be 
deemed to be a civil court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal 
Procedure, 1973 (2 of 1974).
4.The appellant may either appear in person or authorise one or more legal practitioners or any of its 
officers to represent his case before the Tribunal.
5.The provisions of the Limitation Act, 1963 (36 of 1963),shall, except as otherwise provided in this Act, 
apply to an appeal made to the Tribunal.
6.Any person aggrieved by any decision or order of the Tribunal may file an appeal to the High Court within 
sixty days from the date of communication of the decision or order of the Tribunal to him on any question of 
fact or law arising out of such order: Provided that the High Court may, if it is satisfied that the appellant
 was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within 
 a further period not exceeding sixty days.
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