Procedure and powers of the Appellate Tribunal
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.... to the other provisions of this Act and of any rules, the Appellate Tribunal shall have powers to regulate its own procedure including the place at which it shall have its sittings. (2) The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying ....
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