Civil court powers apply to advance ruling authorities, enabling discovery, inspection and judicial treatment of proceedings.

Section 105 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; they are deemed civil courts for purposes of privileged prosecution while proceedings before them are treated as judicial proceedings attracting penal provisions for false evidence.

---

---

---