Civil court powers for Advance Ruling authorities enable inspection, attendance and treat proceedings as judicial under penal provisions. Section 105 authorizes the Advance Ruling Authority and the Appellate Authority to exercise the powers of a civil court for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books and records; it deems those bodies civil courts for prosecution sanction purposes while excluding certain criminal procedure provisions, and treats proceedings before them as judicial proceedings for specified penal code offences.