Civil court powers for advance ruling authorities: discovery, inspection and compelled evidence with judicial-proceeding status. The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on ... Summary
Civil court powers for advance ruling authorities: discovery, inspection and compelled evidence with judicial-proceeding status.
The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for the purposes of section 195 but not for certain provisions of the criminal procedure code, and proceedings before them are judicial proceedings within the meaning of penal provisions regarding false statements and related offences.
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