Section 71

to summon parties to the proceedings or any other person to attend before it to give evidence in respect of an appeal;

Act 882

to procure and receive evidence on oath or affirmation, whether written or oral, and examine all such persons as witnesses as the Appeal Tribunal considers necessary to procure, receive or examine;

where a person is so summoned, to require the production of any record, book, account, document, computerized data or other thing in his possession or under his control which the Appeal Tribunal considers necessary for the purposes of the appeal;

to administer any oath, affirmation or statutory declaration, as the case may require;

where a person is so summoned, to allow the payment for any reasonable expenses incurred in connection with his attendance;

to admit evidence or reject evidence adduced, whether written or oral, and whether admissible or inadmissible under the provisions of any written law for the time being in force relating to the admissibility of evidence;

to receive evidence from experts; and

to generally direct and do all such things as may be necessary or expedient for the expeditious decision of the appeal.

The Appeal Tribunal shall have the powers of a subordinate court under the Subordinate Courts Act 1948 [Act 92] with regard to the enforcement of attendance of witnesses, hearing evidence on oath or affirmation and punishment for contempt.

Procedures of Appeal Tribunal