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Mode of giving evidence.
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60.—(1) In any proceeding under this Act before the Controller, the evidence shall be given by statutory declaration in the absence of directions to the contrary, but, in any case in which the Controller thinks it right so to do, the Controller may take evidence orally in lieu of or in addition to evidence by declaration.
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(2) Any such statutory declaration may in the case of appeal be used before the Court in lieu of evidence by affidavit, but if so used shall have all the incidents and consequences of evidence by affidavit.
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(3) In case any part of the evidence is taken orally the Controller may do all or any of the following things:—
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(a) summon witnesses to attend before him,
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(b) examine on oath (which he is hereby authorised to administer), or permit the examination on oath of, the witnesses attending before him,
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(c) require any such witness to produce to the Controller any document in such witness's power or control.
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(4) A witness before the Controller shall be entitled to the same immunities and privileges as if he were a witness before the Court.
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(5) A summons shall be signed by the Controller.
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(6) If any person—
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(a) on being duly summoned as a witness before the Controller makes default in attending, or
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(b) being in attendance as a witness refuses to take an oath legally required by the Controller to be taken, or to produce any document in his power or control legally required by the Controller to be produced by him, or to answer any question to which the Controller may legally require an answer, or
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(c) does any other thing which would, if the Controller were a court of law, having power to commit for contempt of court, be contempt of such court,
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the Controller may certify the offence of that person under his official seal to the Court and the Court may, after such inquiry as it thinks proper to make, punish or take steps for the punishment of that person in like manner as if he had been guilty of contempt of the Court.
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