Enforcement powers of advance ruling authorities include civil court powers for discovery, inspection and compelling attendance. The Authority and the Appellate Authority are vested with civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books and records; proceedings before them are deemed judicial proceedings under the penal law while certain criminal procedure provisions are excluded.
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.
Enforcement powers of advance ruling authorities include civil court powers for discovery, inspection and compelling attendance.
The Authority and the Appellate Authority are vested with civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books and records; proceedings before them are deemed judicial proceedings under the penal law while certain criminal procedure provisions are excluded.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.