25.    Requirement of affidavits :

(1)    The Federal Tax Ombudsman may require any complainant or any party connected or concerned with a complaint, or with any inquiry or reference, to submit affidavit attested or notarised before any competent authority in that behalf within the time prescribed by the Federal Tax Ombudsman or any Staff Member.

(2)    The Federal Tax Ombudsman may take evidence without technicalities and may also require complainants or witnesses to take lie detection tests to examine their veracity and credibility and draw such inferences that are reasonable in all circumstances of the case, especially when a person refuses, without reasonable justification, to submit to such tests.