(1)Subject to any rules made in this behalf,
the Controller in any proceedings before him under this Act shall have the powers of a civil court while
trying a suit under the Code of Civil Procedure,1908 (5 of 1908), in respect of the following matters,
namely:--
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavits;
(d) issuing commissions for the examination of witnesses or documents;
(e) awarding costs;
(f) reviewing his own decision on application made within the prescribed time and in the prescribed manner;
(g) setting aside an order passed ex parte on application made within the prescribed time and in the prescribed manner;
(h) any other matter which may be prescribed.
(2) Any order for costs awarded by the Controller in exercise of the powers conferred upon him under sub-section (1) shall be executable as a decree of a civil court.
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavits;
(d) issuing commissions for the examination of witnesses or documents;
(e) awarding costs;
(f) reviewing his own decision on application made within the prescribed time and in the prescribed manner;
(g) setting aside an order passed ex parte on application made within the prescribed time and in the prescribed manner;
(h) any other matter which may be prescribed.
(2) Any order for costs awarded by the Controller in exercise of the powers conferred upon him under sub-section (1) shall be executable as a decree of a civil court.