Civil court powers for advance ruling authorities enable discovery, attendance compulsion and compelled production of records. Advance ruling Authorities and Appellate Authorities possess civil court powers to order discovery and inspection, enforce attendance and examine persons on oath, issue commissions, and compel production of books and records. They are deemed a civil court for certain specified purposes but not for the excluded criminal procedure chapter, and proceedings before them are treated as judicial proceedings for applicable penal provisions concerning false evidence and related offences.
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 compulsion and compelled production of records.
Advance ruling Authorities and Appellate Authorities possess civil court powers to order discovery and inspection, enforce attendance and examine persons on oath, issue commissions, and compel production of books and records. They are deemed a civil court for certain specified purposes but not for the excluded criminal procedure chapter, and proceedings before them are treated as judicial proceedings for applicable penal provisions concerning false evidence and related offences.
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