Section 120 — Procedure and powers of Appellate Tribunal.

120. Procedure and powers of Appellate Tribunal.–(1) The Appellate Tribunal shall not be bound 
by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the 
principles of natural justice and, subject to the other provisions of this Act, the Appellate Tribunal shall 
have powers to regulate its own procedure. 

(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 a suit, 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 documents; 
(c) receiving evidence on affidavits; 
(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872                 

(1 of 1872), requisitioning any public record or document or copy of such record or document from 
any office; 

(e) issuing commissions for the examination of witnesses or documents; 
(f) reviewing its decisions; 
(g) dismissing a representation of default or deciding it ex parte; 
(h) setting aside any order of dismissal or any representation for default or any order passed by it 

ex parte; 
(i) any other matter which may be prescribed by the Central Government. 

(3) An order made by the Appellate Tribunal under this Act shall be executable by the Appellate 
Tribunal as a decree of civil court and, for this purpose, the Appellate Tribunal shall have all the powers 
of a civil court. 

(4) Notwithstanding anything contained in sub-section (3), the Appellate Tribunal may transmit any 
order made by it to a civil court having local jurisdiction and such civil court shall execute the order as if 
it were a decree made by that court. 

(5) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within 
the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) and the Appellate Tribunal 
shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal 
Procedure, 1973 (2 of 1974). 



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