Section 5
SECTION 5. Ancillary Powers of the Council In the exercise of its powers, the Council shall have the power to issue under the signature and authority of the Chairman subpoenas and subpoenas duces tecum which shall be duly entered into the record book indicating the facts attendant thereto and notwithstanding the provisions of Sections 91, 347, and 349 of the Internal Revenue Code, to require the Bureau of Internal Revenue to submit any sales, income or other tax returns filed by any producer, manufacturer or retailer or essential articles or commodities whenever relevant to any public hearing any inquiry under this Decree. The Council may punish for contempt by a fine not exceeding one thousand pesos any person guilty of misconduct in the presence of the Council or any of its hearing Committees or so near thereto as to seriously interrupt any hearing, session or any proceedings before it including cases in which a person willfully fails or refuses, without just cause, to comply with summons, subpoenas or subpoenas duces tecum legally issued by the Council, by the Executive Director, or any of its hearing committees being present at a hearing session or investigation, refuses to be sworn, to answer questions when lawfully required to do so, or to furnish available information required by the Council or any of its hearing committees.