Powers of authority as civil court: advance ruling bodies may use discovery, summons and compel records. The Advance Ruling Authority and the Appellate Authority are vested with the powers of a civil court to conduct discovery and inspection, summon and examine persons on oath, issue commissions, and compel production of books and records; they are also deemed civil courts for limited prosecutorial-sanction purposes and their proceedings are treated as judicial proceedings attracting penal consequences for false or obstructive conduct.