(1) For the purposes of this Part, there is hereby established a tribunal of appeal commissioners constituted and regulated in accordance with this section.
(2) The appeal commissioners shall comprise such persons as may be appointed by the Cabinet.
(3) Cabinet shall appoint one of the Commissioners to be Chairperson and another to be Deputy Chairperson and any meeting of the appeal commissioners shall comprise the Chairperson and 2 other members.
However, in the absence of or inability of the Chairperson to act a meeting of the appeal commissioners shall comprise the Deputy Chairperson and 2 other members.
(4) Every decision of the appeal commissioners shall be given under the signature of the Chairperson presiding at the meeting.
(5) The Cabinet shall appoint a Secretary to the appeal commissioners and any notice or correspondence, other than decisions of the commissioners, may be issued and signed by the Secretary.
(6) At any hearing by the appeal commissioners, in the event of a division of opinion, the decision of the majority shall prevail.
(7) The appeal commissioners have—
(a) the power to summon to attend at the hearing of an appeal any person who in its opinion is or might be able to give evidence respecting the appeal;
(b) power, where any person is so summoned, to examine him or her on oath or otherwise;
(c) power to require any person to produce any books or documents which are in his or her custody or under his or her control and which the appeal commissioners may consider necessary for the purpose of the appeal;
(d) all the powers of a court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt;
(e) power to postpone or adjourn the hearing of an appeal where the appeal commissioners are satisfied that, for any reasonable cause, either party to the appeal is prevented from attending on the date fixed for such hearing; and
(f) power to determine the procedure to be followed in an appeal.