(1)  The Controller may--

   (a)  transfer any proceeding pending before him for disposal to any additional Controller, or

   (b)  withdraw any proceeding pending before any additional Controller and dispose it of himself or transfer the proceeding for disposal to any other additional Controller.

   (2)  The Controller shall have the same powers as are tested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit, in respect of the following matters, namely:--

   (a)  summoning and enforcing the attendance of any person and examining him on oath;

   (b)  requiring the discovery and production of documents;

   (c)  issuing commissions for the examination of witnesses;

   (d)  any other matter which may be prescribed;

and any proceeding before the Controller shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860), and the Controller shall be deemed to be a civil court within the meaning of Section 480 and Section 482 of the Code of Criminal Procedure, 1898 (5 of 1898).

   (3)  For the purposes of holding any inquiry or discharging any duty under this Act, the Controller may,--

   (a)  after giving not less than twenty-four hours’ notice in writing, enter and inspect or authorise any officer subordinate to him to enter and inspect any premises at any time between sunrise and sunset; or

   (b)  by written order, require any person to produce for his inspection all such accounts, books or other documents relevant to the inquiry at such time and at such place as may be specified in the order.

   (4)  The Controller may, if he thinks fit, appoint one or more persons having special knowledge of the matter under consideration as an assessor or assessors to advise him in the proceeding before him.