(7)The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:-(a)discovery and inspection;(b)enforcing the attendance of any person and examining him on oath;(c)compelling the production of books of accounts and other documents; and(d)issuing commissions.
