Civil court powers enable advance ruling authorities to compel evidence and are treated as judicial proceedings. The Authority and Appellate Authority possess the powers of a civil court for discovery, inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; they are deemed civil courts for specified statutory purposes while being excluded from certain criminal procedure provisions, and proceedings before them are deemed judicial proceedings for specified penal provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Civil court powers enable advance ruling authorities to compel evidence and are treated as judicial proceedings.
The Authority and Appellate Authority possess the powers of a civil court for discovery, inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; they are deemed civil courts for specified statutory purposes while being excluded from certain criminal procedure provisions, and proceedings before them are deemed judicial proceedings for specified penal provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.