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Evidence before Controller.
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92.—(1) In any proceeding under this or any other enactment before the Controller, 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 he may take evidence viva voce in lieu of or in addition to evidence by such declaration.
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(2) Any such statutory declaration in pursuance of subsection (1) may in the case of an appeal be used in lieu of evidence on affidavit, but if so used shall have all the incidents and consequences of evidence on affidavit.
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(3) The Controller may for the purposes of any of the functions assigned to him by this Act 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 or affirmation (which he is hereby authorized to administer) or permit the examination on oath or affirmation of the witnesses attending before him;
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(c) require any such witness to produce to him any document relevant to the proceedings and which is within his power to produce;
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(d) permit evidence to be given on affidavit or other sworn testimony instead of, or in addition to, evidence given by statutory declaration, or orally.
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(4) A witness summons under this section shall be signed by the Controller.
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(5) 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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(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 witness refuses to take an oath or affirmation duly required by the Controller to be taken, or to produce any document which is within his power to produce and which is duly required by the Controller to be produced by him, or to answer any question to which the Controller may properly require an answer,
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he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
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