Civil court powers extend to tax advance-ruling bodies for discovery, attendance, commissions and compelled production of records.

The provision grants the advance-ruling Authority and the Appellate Authority the powers of a civil court to order discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records; it further deems proceedings before them to be judicial proceedings for specific penal provisions while excluding them from certain criminal procedure chapter provisions.

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