Powers of civil court extended to tax advance ruling authorities, treating their proceedings as judicial for penal provisions. Section 105 vests the Authority and the Appellate Authority with civil court powers for discovery and inspection, enforcing attendance and oath ... Summary
Powers of civil court extended to tax advance ruling authorities, treating their proceedings as judicial for penal provisions.
Section 105 vests the Authority and the Appellate Authority with civil court powers for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; deems them to be a civil court for prosecutorial sanction purposes while excluding certain criminal procedure provisions; and treats proceedings before them as judicial proceedings for the application of specified penal provisions related to false evidence and allied offences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.