Section 5: Power of Tribunal to confirm or vary decision of Public Accounts Committee.

(1) After examining the reports of the Public Accounts Committee as stated in section 4 (a) of this Act, the Tribunal shall have the power to consider the recommendations of the Public Accounts Committee and make any such order which the Tribunal considers appropriate in the circumstances.
(2) Where the Tribunal decides to alter the decision of the Public Accounts Committee, and where such variation or alteration may affect the proprietary interest of any company or person who has been found liable by the Public Accounts Committee, then, and in such case, the company or the person concerned, shall be given a fair hearing by the Tribunal.