Appellate Tribunal procedure confers civil court powers and decree style enforcement in tax appellate framework while following natural justice. The Appellate Tribunal is not bound by the Code of Civil Procedure but must follow the principles of natural justice and may regulate its procedure; it has civil court powers to summon and examine persons on oath, require discovery and production of documents, receive affidavit evidence, requisition public records, issue commissions, and make procedural orders. Tribunal orders are enforceable as civil decrees and may be executed by the competent court within whose local limits the company's registered office or a person's residence or place of business lies; proceedings are deemed judicial and the Tribunal is treated as a civil court for specified penal and criminal procedure purposes.