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Prohibition of Benami Property Transactions Act, 1988

Section - 40 - Procedure and powers of Appellate Tribunal

Procedure and powers of Appellate Tribunal.

40. (1) The Appellate 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, the Appellate Tribunal shall have powers to regulate its own procedure.

(2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have 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 affidavits;
(d) - subject to the provisions of secti .... To read the full section download the app from Google Play store

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