Powers of a civil court apply to advance rulings, granting judicial proceeding status and power to remove difficulties.

The Board for Advance Rulings is vested with civil court powers for exercising its functions, is deemed a civil court for limited procedural purposes, and its proceedings are treated as judicial proceedings for specified penal provisions; criminal procedure provisions are excluded. The Board may remove difficulties affecting the implementation of its orders on its own motion or on application by the applicant or specified tax officials, so long as such removal is consistent with the governing statute.

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