Power of Commissioners to issue precepts, etc

For the purpose of determining any matter which under the provisions of these Rules they are required to determine, the Commissioner may– (a) require any employer or employee to furnish such particulars as they deem necessary; (b) require any employer or employee to attend before them to be examined orally; and (c) summon and examine witnesses in like manner as the Appeal Board in the matter of determining appeals against assessments under the Income and Business Tax Act. CAP.55.