Civil court powers for advance ruling authorities permit discovery, attendance enforcement and compelled production of records. Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records for advance rulings; it also deems proceedings before them to be judicial proceedings for specified penal provisions while treating them as civil courts for the purpose of criminal complaint initiation but excluding certain criminal procedure chapter applicability.
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 permit discovery, attendance enforcement and compelled production of records.
Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records for advance rulings; it also deems proceedings before them to be judicial proceedings for specified penal provisions while treating them as civil courts for the purpose of criminal complaint initiation but excluding certain criminal procedure chapter applicability.
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