Civil court powers extended to advance ruling authorities, enabling discovery, attendance enforcement, and compelled production in judicial proceedings. Section 105 grants the Authority and the Appellate Authority civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records; it deems proceedings before them to be judicial proceedings for penal provisions concerning false evidence while excluding specified criminal procedure chapters from applicability.
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Provisions expressly mentioned in the judgment/order text.
Civil court powers extended to advance ruling authorities, enabling discovery, attendance enforcement, and compelled production in judicial proceedings.
Section 105 grants the Authority and the Appellate Authority civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records; it deems proceedings before them to be judicial proceedings for penal provisions concerning false evidence while excluding specified criminal procedure chapters from applicability.
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