Civil court powers for authorities enable discovery, inspection, attendance and compulsion in advance ruling proceedings. Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance, examine persons on oath, issue commissions, and compel production of books and records, and deems their proceedings to be judicial proceedings for specified penal consequences while limiting applicability of certain criminal procedure chapters.
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Provisions expressly mentioned in the judgment/order text.
Civil court powers for authorities enable discovery, inspection, attendance and compulsion in advance ruling proceedings.
Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance, examine persons on oath, issue commissions, and compel production of books and records, and deems their proceedings to be judicial proceedings for specified penal consequences while limiting applicability of certain criminal procedure chapters.
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