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<h1>Powers of authority to exercise civil court powers enable compelled attendance, inspection and document production in advance rulings.</h1> The Authority and the Appellate Authority are empowered with 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 a civil court for certain penal provisions connected to judicial proceedings but are not subject to the criminal trial chapter of the criminal procedure code.
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