Section 52(1) in The Orissa Registration Rules, 1988
(1)(a)Commissioner, may examine witnesses in the same manner as Registering Officer and persons who may be required to give evidence before a Commissioner and who refuse to do so shall be subject to the penalties and punishment which they would incur for the same offence if committed in a Registration Office.(b)Where receipt of consideration is acknowledged before the Commissioner, or paid or any goods delivered in his presence, shall be recorded under the endorsement made in Form No. 7, Appendix-II and the signature of the payee and payer shall also be appended thereto.
