Section 145U(3) in The Gujarat Co-Operative Societies Act, 1961
(3)In exercising the functions conferred on it by or under this Chapter, the [Tribunal] [Substituted for the words 'State Government' by Gujarat 23 of 1982] shall have the same powers as are vested in a Court in respect of-(a)proof of facts by affidavit;(b)summoning and enforcing the attendance of any person and examining him on oath;(c)compelling discovery or the production of documents, and(d)issuing commissions for the examination of witnesses.In the case of any such affidavit, an officer appointed by the [Tribunal] [Substituted for the words 'State Government' by Gujarat 23 of 1982] in this behalf may administer the oath to the deponent.