Civil court powers extend to tax advance-ruling bodies for discovery, attendance, commissions and compelled production of records. The provision 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; it further deems proceedings before them to be judicial proceedings for specific penal provisions while excluding them from certain criminal procedure chapter 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 extend to tax advance-ruling bodies for discovery, attendance, commissions and compelled production of records.
The provision 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; it further deems proceedings before them to be judicial proceedings for specific penal provisions while excluding them from certain criminal procedure chapter provisions.
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