Civil court powers extend to advance ruling authorities, enabling discovery, inspection and compelled production of records.

Advance Ruling Authority and the Appellate Authority possess the powers of a civil court under the Code of Civil Procedure to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records; proceedings before them are deemed judicial for penal provisions concerning false evidence while certain criminal procedure chapters do not apply to them.

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