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5. Powers have been assigned to the Board of Revenue

 (i) the service of summons, notices and other processes by post or in any other manner either generally or in any specified areas, and the proof of such service;

(ii) the regulation of power of Revenue Officers to summon parties and witnesses and the grant of expenses to witnesses;

(iii) the regulation of recognised agents with regard to appearances, applications and acts done by them in proceedings under this Code;

(iv) procedure to be observed in effecting attachment of movable and immovable properties; 

(v) procedure for publishing, conducting, setting aside and confirming sales and all ancillary matters connected with such proceedings;

(vi) the maintenance and custody, while under attachment, of live- stock and other movable property, the fees payable for such maintenance and custody, the sale of such live-stock and property and the proceeds of such sale;

(vii) consolidation of appeals and other proceedings;

(viii) all forms, registers, books, entries and accounts which may be necessary or desirable for the transaction of the business of Revenue Courts;

(ix) the time within which, in the absence of any express provisons, appeals and applications for revision may be filed;

(x) the cost of and incidental to any proceedings;

(xi) examination of witnesses on commission and payment of expenses incidental to such examination;

(xii) licensing of petition-writers and the regulation of their conduct.

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