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Rules 77–81 of the National Company Law Appellate Tribunal Rules, 2016: examining witnesses and issuing commissions under section 424 and the Code of Civil Procedure, examination in camera, the oath for witnesses and interpreters, and who administers it

Section 424 of the Act and the relevant provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908 apply to summoning and enforcing the attendance of any person...

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Last updated: October 2026Verified against: Government sources

Part XIII, "Examination of witnesses and issue of commissions", begins with five short rules. Rule 77 brings in section 424 of the Act and parts of the Code of Civil Procedure, 1908; rule 78 allows examination in camera; rules 79 and 80 print the oath for a witness and an interpreter; and rule 81 names who administers the oath.

Rule 77: procedure for examination of witnesses, issue of commissions

The provisions of section 424 of the Act and the relevant provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908 (5 of 1908) apply in the matter of:

  • summoning and enforcing attendance of any person;
  • examining him on oath;
  • issuing commission for the examination of witnesses; and
  • issuing commission for the production of documents.

The Code of Civil Procedure, 1908 is an old instrument, quoted here as printed; the reader should check the current law. Section 424 of the Companies Act is explained in our post on section 424: procedure before the NCLT. For a practical walk through the stages of a contested appeal, our dispute resolution team can help with witnesses and evidence.

The Rules print nothing further on how a commission is applied for or issued. That detail is in the provisions the rule imports, and this article does not restate it. The Commissioner's access to the case record is covered in rule 86, and specimen handwriting in rule 87; see the article on rules 82 to 87.

Rule 78: examination in camera

The Appellate Tribunal may in its discretion examine any witness in camera. The rule leaves the decision to the Tribunal; it does not say what grounds justify it or who may be present.

Rule 79: form of oath or affirmation to a witness

The oath is administered in this form:

"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 80: form of oath or affirmation to an interpreter

An interpreter is given the oath or solemn affirmation before assisting in examining a witness:

"I do swear in the name of God/solemnly affirm that I will faithfully and truly interpret and explain all questions put to and evidence given by witness and translate correctly and accurately all documents given to me for translation."

Form NCLAT-7, the deposition form, has a line for the name of the interpreter, if any, duly sworn or solemnly affirmed.

Rule 81: officer to administer oath

The oath or affirmation is administered by the Branch Officer or Court Master.

The five rules in one table

RuleSubjectKey point
77Witnesses and commissionsSection 424 and Orders XVI and XXVI of the Code of Civil Procedure, 1908 apply
78In cameraAny witness may be examined in camera, in the Tribunal's discretion
79Witness oathForm of words printed in the rule
80Interpreter's oathForm of words printed in the rule
81Who administersBranch Officer or Court Master

Same as before the NCLT?

Almost the same as NCLT rules 135 to 139, with these differences. NCLAT rule 77 names section 424 of the Act together with Orders XVI and XXVI; the NCLT rule 135 names Orders XVI, XVIA and XXVI "mutatis mutandis" and does not mention section 424. The NCLT interpreter's oath rule 138 says the oath is administered "before the Bench Officer or the Court Officer as the case may be", a phrase not found in the NCLAT rule 80. And the officer who administers the oath is the Court Master alone under NCLT rule 139, but the Branch Officer or Court Master under NCLAT rule 81. See Rules 47, 52 and 135 to 139 of the NCLT Rules.

An example

In an appeal by Vikram Steel Limited, the Appellate Tribunal decides to examine a banker as a witness. The banker is summoned under section 424 and the imported provisions. The Court Master administers the oath in the form printed in rule 79, and, because the banker prefers to answer in Hindi, an interpreter takes the oath in rule 80 before assisting. The deposition is recorded in Form NCLAT-7. The Tribunal, in its discretion under rule 78, may order that a sensitive part of the examination be taken in camera.

Need help with evidence in an appeal?

Witness evidence in an appeal is limited and carefully controlled. If you need help deciding whether to seek a commission or to summon a witness, speak to our dispute resolution team.

Key takeaways

  • Section 424 and Orders XVI and XXVI of the Code of Civil Procedure, 1908 apply to summoning, examining and commissions (rule 77).
  • The Tribunal may examine any witness in camera in its discretion (rule 78).
  • Witness and interpreter oaths are printed in rules 79 and 80.
  • The Branch Officer or Court Master administers the oath (rule 81).

Read next

Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT 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 Rules 77

  • 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.

Which law governs summoning witnesses before the NCLAT?

Rule 77 applies section 424 of the Act and the relevant provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908.

Can a witness be examined in camera?

Yes, in the Tribunal's discretion (rule 78).

A director signs for the whole board — read what you sign.

— TaxClue Corporate Law Desk

Rules 77: 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.

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Questions, answered

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

Rule 77 applies section 424 of the Act and the relevant provisions of Orders XVI and XXVI of the Code of Civil Procedure, 1908.

Yes, in the Tribunal's discretion (rule 78).

"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 79).

Yes. Rule 80 prints a separate oath for the interpreter.

The Branch Officer or Court Master (rule 81).

The rule refers to the Code of Civil Procedure, 1908 as printed. Check the current law on it.