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Evidence before controller.
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142.—(1) Subject to general rules made under this Act, in any proceeding under this Act before the controller or the Minister 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, he may take evidence vivâ voce in lieu of or in addition to evidence by declaration or allow any declarant to be cross-examined on his declaration. 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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(2) In case any part of the evidence is taken vivâ voce, the controller shall, in respect of requiring the attendance of witnesses and taking evidence on oath, and discovery and production of documents, be in the same position in all respects as a judge of the High Court.
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