Page:United States Statutes at Large Volume 65.djvu/56

 22

PUBLIC LAW 9—MAR. 23, 1951

[65 STAT.

be treated as a proceeding to review the determination of the Board, but shall be treated as a proceeding de novo. For the purposes of this section the court shall have the same powers and duties, insofar as applicable in respect of the contractor, the subcontractor, the Board, and the Secretary, and in respect of the attendance of witnesses and the production of papers, notice of hearings, hearings before divisions, review by the Tax Court of decisions of divisions, stenographic reporting, and reports of proceedings, as such court has under sections 1110, 1111, 1113, 1114, 1115 (a), 1116, 1117 (a), 1118, 1120, and 1121 53 st^t. i|)-i^. ^^ QJ ^j^g Internal Revenue Code in the case of a proceeding to redetersVm^^^^' ^"^' ^^' ^W© a deficiency. I n the case of any witness for the Board, the fees and mileage, and the expenses of taking any deposition shall be paid out of appropriations of the Board available for that purpose, and in the case of any other witnesses shall be paid, subject to rules prescribed by the court, by the party at whose instance the witness appears or the deposition is taken. The filing of a petition under this section shall operate to stay the execution of the order of the Ante. p. 13. Board under subsection (b) of section 105 if within ten days after the filing of the petition the petitioner files with the Tax Court a good and sufficient bond, approved by such court, in such amount as may be fixed by the court. Any amount collected by the United States under an order of the Board in excess of the amount found to be due under a determination of excessive profits by the Tax Court shall be refunded to the contractor or subcontractor with interest thereon at the rate of 4 per centum per annum from the date of collection by the United States to the date of refund. SEC. 109. RULES AND REGULATIONS. The Board may make such rules, regulations, and orders as it deems necessary or appropriate to carry out the provisions of this title. SEC. 110. COMPLIANCE WITH REGULATIONS, ETC. No person shall be held liable for damages or penalties for any act or failure to act resulting directly or indirectly from his compliance with a rule, regulation, or order issued pursuant to this title, notwithstanding that any such rule, regulation, or order shall thereafter be declared by judicial or other competent authority to be invalid. SEC. 111. APPLICATION OF ADMINISTRATIVE PROCEDURE ACT. The functions exercised under this title shall be excluded from the sup^iv.^iooiTar*'' operation of the Administrative Procedure Act (60 Stat. 237) except as to the requirements of section 3 thereof. SEC. 112. APPROPRIATIONS. There are hereby authorized to be appropriated such sums as may be necessary and appropriate for the carrying out of the provisions and purposes of this title. Funds made available for the purposes of this title may be allocated or transferred for any of the purposes of this title, with the approval of the Bureau of the Budget to any agency of the Government designated to assist in carrying out this title. Funds so allocated or transferred shall remain available for such period as may be specified in the Acts making such funds available. SEC. 113. PROSECUTION OF CLAIMS AGAINST UNITED STATES BY FORMER PERSONNEL. isu^sc^^sup IV Nothing in title 18, United States Code, sections 281 and 283, or in §§28i;283. •' • ' section 190 of the Revised Statutes (U.S.C. title 5, sec. 99) shall be deemed to prevent any person by reason of service in a Department or the Board during the period (or a part thereof) beginning July 1, 1950, and ending December 31, 1963, from acting as counsel, ageiit, or attorney for prosecuting any claim against the United States: Provided, That such person shall not prosecute any claim against the

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