Powers of Authority to determine advance ruling applications and exercise civil court powers for evidence gathering. The Authority is empowered to hear and determine all advance ruling applications and to remove difficulties in giving effect to its orders-either suo motu or on petition within one month of noticing the difficulty-by making appropriate orders. It may reopen hearings before pronouncement, direct examination of records, commission technical or market enquiries, call expert reports and order further investigation, and it possesses all the powers of a civil court for discovery, enforcing attendance, issuing commissions, and compelling production of books and records.