Amendment status not verified — confirm the current text below against the official source.
The First Appellate Authority and the Second Appellate Authority shall, while deciding an appeal under the provisions of this Act, have the same powers as are vested in a civil court while trying a suit under the Code of Civil Procedure, 1908 (5 of 1908) in respect of the following matters; namely :- (a) requiring the production and inspection of documents; (b) issuing summons for hearing to the Designated Officer and the appellant; and (c) any other matter which may be prescribed. Penalty