Civil court powers permit advance ruling authorities to compel evidence, attendance and treat proceedings as judicial for penal consequences. The Authority and Appellate Authority have all the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions and compelling production of books and records. They are deemed to be a civil court for certain criminal procedure purposes but not for Chapter XXXV; proceedings before them are judicial proceedings within the meaning of the penal provisions, engaging the Ranbir Penal Code.
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 permit advance ruling authorities to compel evidence, attendance and treat proceedings as judicial for penal consequences.
The Authority and Appellate Authority have all the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions and compelling production of books and records. They are deemed to be a civil court for certain criminal procedure purposes but not for Chapter XXXV; proceedings before them are judicial proceedings within the meaning of the penal provisions, engaging the Ranbir Penal Code.
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