Examination of declaration and other evidence
6. (1) On receipt of the declaration referred to in section 5, or as soon afterwards as may be, the Tribunal shall examine the material submitted by the assessee or call for such particulars, accounts, documents or evidence as it may require or make such further enquiries as it may consider necessary.
(2) The Tribunal shall give an opportunity to the assessee of being heard.
(3) Notwithstanding anything to the contrary contained in sub-section (1), the Tribunal may direct the Registrar to examine any accounts or documents or to interrogate any person or obtain any statements from any person as it may consider necessary and the Registrar shall act accordingly.
(4) The Registrar shall, when he acts under sub-section (3) and subject to any direction of the Tribunal in this behalf, have the same powers as the Tribunal under section 14 and any person having charge or custody of accounts or documents required to be examined shall, notwithstanding anything in any law to the contrary, be bound to produce them before the Registrar, and to give him such information in respect thereof as he may require and any person interrogated by the Registrar or called upon by him to make or prepare a statement or furnish information shall, notwithstanding anything in any law to the contrary be bound to comply with his directions and answer all questions relating to the case put to him by the Registrar.
(5) If any person whose case is being examined by the Tribunal refuses or fails to attend in person in compliance with a notice in that behalf duly served upon him or to give any evidence or to answer questions or to produce documents or to prepare and furnish statements when called upon to do so, the Tribunal may, if satisfied that the refusal or failure was wilful, close the examination of the case and make an order to the best of its judgment.
(6) If in any proceeding before the Registrar any person whose case or the points in whose case is or are being examined by the Registrar refuses or fails to attend in person or to produce or cause to be produced accounts or documents or to answer questions or to prepare statements or to furnish information when called upon to do so the Registrar shall report such refusal or failure to the Tribunal and thereupon the provisions of sub-section (5) shall apply as if the refusal or failure took place in the course of the examination by the Tribunal itself.
(7) The members of the Tribunal and the Registrar shall be deemed to be public servants within the meaning of section 21 of the [* * *] Penal Code, and the Tribunal shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898
, references in the said Chapter to the presiding officer of a Court being deemed to include the President of the Tribunal.