National Tax Tribunal Act, 2005
Section - 16 - Procedure and powers of National Tax Tribunal
Procedure and powers of National Tax Tribunal.16. (1) The National Tax 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.(2) Subject to the other provisions of this Act, the National Tax Tribunal shall have powers to regulate its own procedure.(3) The National Tax 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) | - | requiring the discovery and production of books of account and other documents; |
| (b) | - | 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 a copy of such record or document, from any office; |
| (c) | - | dismissing an appeal for default or deciding it, ex parte; |
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