Section 16(3) in The National Tax Tribunal Act, 2005
(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;(d)setting aside any order of dismissal of any appeal for default or any order passed by it, ex parte;(e)rectifying any mistake or error apparent on the face of record; and(f)any other matter which may be prescribed.
