Civil court powers enable advance ruling authorities to conduct discovery, examine on oath and compel records production.

Authority and Appellate Authority under the Madhya Pradesh GST regime exercise civil court powers for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; they are deemed a civil court for certain prosecutorial purposes but not for Chapter XXVI of the Criminal Procedure Code, and proceedings are treated as judicial proceedings under the penal code for offences such as false evidence.

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