Civil court powers for discovery and inspection enable administrative adjudicators to compel attendance and production of records.

Section 105 grants the Advance Ruling Authority and the Appellate Authority the powers of a civil court for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books and records; proceedings before them are treated as judicial proceedings under the Indian Penal Code for specified offences, and they are deemed civil courts for purposes of prosecutorial sanction, while excluding application of Chapter XXVI of the Code of Criminal Procedure.

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