Section 32:
Powers of Controller in proceedings under Act.
Subject to any rules made in this behalf, the
Controller in any proceedings before him under this Act shall have the powers of a civil court for the
purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses, compelling the
discovery and production of documents, issuing commissions for the examining of witnesses and
awarding costs and such award shall be executable in any court having jurisdiction as if it were a decree
of that court.