¹[²53-O. Procedure and powers of Appellate Tribunal.--(1) The Appellate Tribunal shall not be bound by the procedure laid down in 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 of any rules made by the Central Government, the Appellate Tribunal shall have power to regulate its own procedure including the places at which they shall have their sittings.
     (2) The Appellate 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:--
         (a) summoning and enforcing the attendance of any person and examining him on oath;
         (b) requiring the discovery and production of documents;
         (c) receiving evidence on affidavit;
         (d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), requisitioning any public record or document or copy of such record or document from any office;
         (e) issuing commissions for the examination of witnesses or documents;
         (f) reviewing its decisions;
         (g) dismissing a representation for default or deciding it ex parte;
         (h) setting aside any order of dismissal of any representation for default or any order passed by it ex parte;
         (i) any other matter which may be prescribed.
     (3) Every proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860) and the Appellate Tribunal shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code or Criminal Procedure, 1973 (2 of 1974).]