Civil court powers in advance ruling proceedings enable discovery, attendance enforcement, commissions and compelled record production. Section 105 grants the Authority and the Appellate Authority civil court powers for discovery, inspection, enforcing attendance and oath-taking, issuing commissions, and compelling production of books and records; they are deemed civil courts for prosecution-related provisions while certain criminal procedure chapter applicability is excluded, and proceedings are treated as judicial proceedings for specified penal provisions.
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 in advance ruling proceedings enable discovery, attendance enforcement, commissions and compelled record production.
Section 105 grants the Authority and the Appellate Authority civil court powers for discovery, inspection, enforcing attendance and oath-taking, issuing commissions, and compelling production of books and records; they are deemed civil courts for prosecution-related provisions while certain criminal procedure chapter applicability is excluded, and proceedings are treated as judicial proceedings for specified penal provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.