Civil court powers for advance ruling authorities enable discovery, attendance and document production in tax proceedings. The Authority and the Appellate Authority possess civil court powers to order discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records; they are deemed civil courts for certain procedural purposes but not for specified criminal procedure provisions, and proceedings before them are judicial proceedings attracting penal provisions for false evidence.
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 for advance ruling authorities enable discovery, attendance and document production in tax proceedings.
The Authority and the Appellate Authority possess civil court powers to order discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records; they are deemed civil courts for certain procedural purposes but not for specified criminal procedure provisions, and proceedings before them are judicial proceedings attracting penal provisions for false evidence.
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