Civil court powers for advance ruling authorities enable discovery, inspection and compelling production in ruling proceedings. Civil court powers are vested in the Authority and the Appellate Authority for discovery, inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books and records; they are deemed a civil court for the purpose of criminal sanction initiation provisions while excluded from a specified chapter of the criminal procedure code, and every proceeding is deemed a judicial proceeding for offences relating to false evidence and related 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 for advance ruling authorities enable discovery, inspection and compelling production in ruling proceedings.
Civil court powers are vested in the Authority and the Appellate Authority for discovery, inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books and records; they are deemed a civil court for the purpose of criminal sanction initiation provisions while excluded from a specified chapter of the criminal procedure code, and every proceeding is deemed a judicial proceeding for offences relating to false evidence and related penal provisions.
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