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<h1>Civil court powers enable authorities to compel evidence and witness testimony in advance ruling proceedings.</h1> Authority and Appellate Authority may exercise civil court powers-discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions and compelling production of books and records-to obtain evidence for advance ruling proceedings. They are deemed a civil court for specific penal-law purposes so that proceedings qualify as judicial proceedings and attract penal consequences for false evidence, while not being treated as a criminal court for other criminal procedure provisions.
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