Civil court powers apply to advance ruling authorities, enabling discovery, inspection and judicial treatment of proceedings. Section 105 grants the Advance Ruling Authority and the Appellate Authority the powers of a civil court 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 purposes of privileged prosecution while proceedings before them are treated as 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 apply to advance ruling authorities, enabling discovery, inspection and judicial treatment of proceedings.
Section 105 grants the Advance Ruling Authority and the Appellate Authority the powers of a civil court 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 purposes of privileged prosecution while proceedings before them are treated as judicial proceedings attracting penal provisions for false evidence.
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