For the purpose of any proceeding before a taxing officer, that officer may –

(a) summon and examine witnesses; and

(b) administer oaths; and

(c) require the production of books, papers and documents by any person and for that purpose may direct subpoenas to be issued; and

(d) make separate certificates; and

(e) require any party to be represented by a separate practitioner; and

(f) do any other act and adopt any procedure as may be directed by these rules, the Court or a judge.