Civil court powers applied to advance ruling authorities, enabling discovery, attendance enforcement and compelled production of records. The Authority and the Appellate Authority have the powers of a civil court for discovery and inspection, enforcing attendance and examination on oath, ... Summary
Civil court powers applied to advance ruling authorities, enabling discovery, attendance enforcement and compelled production of records.
The Authority and the Appellate Authority have 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; they are deemed to be a civil court for purposes of the specified provision on prior sanction for prosecution but not for the particular chapter of criminal procedure, and every proceeding before them is deemed a judicial proceeding for the relevant penal provisions.
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