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of <h1>Authority's Powers Under Finance Act Include Civil Court Functions for Discovery, Attendance, and Records Production.</h1> The Authority under Section 96G of the Finance Act, 1994, is endowed with powers akin to those of a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of books and records. It is considered a civil court for specific purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before the Authority are judicial proceedings as defined in sections 193, 228, and 196 of the Indian Penal Code. These provisions were inserted by the Finance Act, 2003.
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