Civil court powers enable advance ruling authorities to summon witnesses and compel records; proceedings treated as judicial for perjury. The Authority, Appellate Authority and National Appellate Authority possess civil court powers to conduct discovery and inspection, compel attendance and oath-bound examination, issue commissions, and require production of books and records; their proceedings are deemed judicial for penal provisions addressing false evidence, and they are treated as civil courts for purposes of initiating certain prosecutions, though specific criminal procedure provisions are excluded.