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Rules 47, 52 and 135–139 of the National Company Law Tribunal Rules, 2016: summoning witnesses, their travel allowance, the oath, commissions under the Code of Civil Procedure and examination in camera

If a party applies for summoning of witnesses, the Tribunal shall issue summons unless it considers their appearance not necessary for the just decision of the case (rule 52(1))...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

These rules govern witnesses. On a party's application the Tribunal issues summons to a witness unless the person's appearance is unnecessary; the summoned person is entitled to travelling and daily allowance fixed by the Registrar; witnesses and interpreters take the prescribed oath; and the Code of Civil Procedure applies to summoning, examination and commissions.

Rule 52: summoning of witnesses and recording evidence

Rule 52(1). If a petition or application is presented by any party for summoning witnesses, the Tribunal shall issue summons for their appearance, unless it considers their appearance not necessary for the just decision of the case. The default is therefore to issue; refusing needs that stated ground.

Rule 52(2). A person summoned to give evidence or produce a document is entitled to travelling and daily allowance sufficient to defray the travelling and other expenses, as determined by the Registrar. The party that sought the summons deposits that amount as the Registrar decides. For the further rules on allowance when a Government servant is summoned, see the article on rules 140 to 145. A party planning to call witnesses in a contested petition can get help from our legal dispute resolution team in preparing the application.

Rule 47: oath to the witness

The Bench Officer or the Court Officer administers the oath to a witness. The words printed are: "I do swear in the name of God / solemnly affirm that what I shall state shall be the truth and nothing but the truth."

Part XVIII: examination of witnesses and issue of commissions

Rule 135: procedure for examination of witnesses, issue of commissions

The provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908 apply mutatis mutandis to summoning and enforcing attendance of any person, examining him on oath, and issuing a commission for examination of witnesses or for production of documents. The Code is named as printed in the Rules; check its current text before relying on a particular provision.

Rule 136: examination in camera

The Tribunal may in its discretion examine any witness in camera. The rule gives no list of grounds; it is a matter of the Bench's discretion.

Rule 137: form of oath or affirmation to a witness

The oath administered to a witness reads: "I do swear in the name of God/solemnly affirm that what I shall state shall be truth, the whole truth and nothing but the truth." Rule 47 prints the shorter words quoted above; the two texts differ slightly, and Part XVIII's version includes "the whole truth".

Rule 138: form of oath or affirmation to an interpreter

Before the Bench Officer or the Court Officer, the interpreter swears or affirms that he will faithfully and truly interpret and explain all questions put to and evidence given by the witness and translate correctly and accurately all documents given to him for translation.

Rule 139: officer to administer oath

The oath or affirmation is administered by the Court Master.

Witnesses at a glance

TopicRuleWhat the rule says
Summons on a party's application52(1)Issued unless appearance not necessary for the just decision
Allowance52(2)Travelling and daily allowance set by the Registrar; deposited by the party
Oath to witness47, 137Words as printed in each rule
Oath to interpreter138Faithful and true interpretation and accurate translation
Who administers139 (and 47)Court Master; rule 47 names the Bench Officer or Court Officer
Examination135Orders XVI and XXVI of the CPC, mutatis mutandis
In camera136At the Tribunal's discretion

An example

Silverline Realty Limited wants its former accountant to testify. It applies for summons. The Tribunal considers the accountant's evidence relevant and issues summons; the Registrar fixes the travelling and daily allowance and Silverline deposits it. At the hearing the witness takes the oath before the Court Master. The accountant speaks Gujarati, so an interpreter takes the oath in rule 138 and the evidence is recorded in the deposition form covered in the next article.

What a practitioner checks

  • That the application states why each witness's appearance is necessary.
  • The allowance fixed by the Registrar, and that it is deposited before the summons is issued.
  • That the oath, interpreter and any commission follow the forms printed.
  • Whether an in camera request is warranted, as it is wholly discretionary.

Need help with witnesses in a Tribunal matter?

Summons, allowance and the record of evidence all depend on timely applications. For help preparing witness applications and evidence, speak to our legal dispute resolution team.

Key takeaways

  • The Tribunal shall issue summons on a party's application unless appearance is unnecessary (rule 52(1)).
  • The party deposits the allowance the Registrar determines (rule 52(2)).
  • The oath for witnesses and interpreters is in the forms printed in rules 47, 137 and 138; the Court Master administers it (rule 139).
  • Orders XVI and XXVI of the CPC apply mutatis mutandis (rule 135).
  • Examination in camera is at the Tribunal's discretion (rule 136).

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Summoning Witnesses

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Does the Tribunal have to issue summons to a witness?

Yes, on a party's application, unless it considers the appearance not necessary for the just decision (rule 52(1)).

Who pays the witness's allowance?

The party that applied for the summons deposits the amount as the Registrar decides (rule 52(2)).

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

Summoning Witnesses: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes, on a party's application, unless it considers the appearance not necessary for the just decision (rule 52(1)).

The party that applied for the summons deposits the amount as the Registrar decides (rule 52(2)).

The Court Master (rule 139); rule 47 names the Bench Officer or the Court Officer.

Yes. Rule 138 prints the words of the interpreter's oath.

Rule 135 applies Orders XVI and XXVI of the Code of Civil Procedure, 1908 mutatis mutandis.

The Tribunal may in its discretion examine any witness in camera (rule 136).