law: Companies Act, 2013 
  424.
  
    Procedure
  
  before Tribunal and Appellate Tribunal.
  1.      The Tribunal and the
  
  Appellate Tribunal shall not, while disposing of any proceeding before it or,
  
  as the case may be, an appeal before it, be bound by the procedure laid down in
  
  the Code of Civil Procedure, 1908, but shall be guided by the principles of
  
  natural justice, and, subject to the other provisions of this Act and of any
  
  rules made there under, the Tribunal and the Appellate Tribunal shall have
  
  power to regulate their own procedure.
  2.      The Tribunal and the
  
  Appellate Tribunal shall have, for the purposes of discharging their functions
  
  under this Act, the same powers as are vested in a civil court under the Code
  
  of Civil Procedure, 1908 while trying a suit in respect of the following
  
  matters, namely:Ś
  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,
  
  requisitioning any public record or document or a copy of such record or
  
  document from any office;
  e.     
  
    issuing
  
  commissions for the examination of witnesses or documents;
  f.      
  
    dismissing
  
  a representation for default or deciding it ex parte;
  g.    
  
    setting
  
  aside any order of dismissal of any representation for default or any order
  
  passed by it ex parte; and
  h.     
  
    any
  
  other matter which may be prescribed.
  1.     
  2.     
  3.      Any order made by the
  
  Tribunal or the Appellate Tribunal may be enforced by that Tribunal in the same
  
  manner as if it were a decree made by a court in a suit pending therein, and it
  
  shall be lawful for the Tribunal or the Appellate Tribunal to send for
  
  execution of its orders to the court within the local limits of whose
  
  jurisdiction,Ś
  a.     
  
    in
  
  the case of an order against a company, the registered office of the company is
  
  situate; or
  b.    
  
    in
  
  the case of an order against any other person, the person concerned voluntarily
  
  resides or carries on business or personally works for gain.
  4.      All proceedings
  
  before the Tribunal or the Appellate Tribunal shall be deemed to be judicial
  
  proceedings within the meaning of sections 193 and 228, and for the purposes of
  
  section 196 of the Indian Penal Code, and the Tribunal and the Appellate
  
  Tribunal shall be deemed to be civil court for the purposes of section 195 and
  
  Chapter XXVI of the Code of Criminal Procedure, 1973.