Section 8 in The Police Enhanced Penalties Ordinance, 2005
8. Powers of the Tribunal.
(1)In discharging the functions under the Act, the Tribunal shall have all the powers of a civil court for the purposes of-(a)proof of facts by affidavit;(b)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(c)compelling the production of documents; and(d)issuing commissions for the examination of witnesses.(2)In the case of any affidavit to be made for the purpose of the Act, any officer appointed by the Tribunal may administer the oath to the deponent.(3)If on examination of any document, produced by a person on whom a summon was issued by the Tribunal, the Tribunal has reasons to believe that any dealer has evaded, or is attempting to evade, the payment of any tax due from him and the document(s) produced is necessary for establishing the case against such dealer, it may for reasons to be recorded in writing impound such document and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings under the Act.
