Civil court powers enable advance ruling authorities to summon, inspect and compel production, with proceedings treated as judicial. The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on ... Summary
Civil court powers enable advance ruling authorities to summon, inspect and compel production, with proceedings treated as judicial.
The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records; proceedings before them are deemed judicial proceedings and they are deemed to be a civil court for certain procedural and penal purposes while not being equated with a criminal court for a specified chapter of the criminal procedure code.
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