Natural justice governs Appellate Tribunal procedure and it wields civil court powers with decree level enforcement for tax appeals.

Appellate Tribunal procedure is guided by natural justice and the Tribunal may regulate its own procedure; it has the powers of a civil court for summoning witnesses, compelling production of documents, receiving affidavit evidence, requisitioning public records, issuing commissions, and dealing with representations ex parte or for default. Tribunal orders are enforceable as court decrees and may be sent for execution to the court having local jurisdiction over a company's registered office or a person's residence or business; proceedings are deemed judicial and the Tribunal is deemed a civil court for certain procedural provisions.

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