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<h1>Authority for Advance Rulings has civil court powers under Code of Civil Procedure, 1908, for tax-related matters.</h1> The Authority for Advance Rulings on Central Taxes is empowered to exercise powers and perform functions as outlined in various tax-related acts, including the Central Excise Act, Income-tax Act, Customs Act, Finance Act, and others. It holds the authority of a civil court under the Code of Civil Procedure, 1908, for purposes such as discovery, inspection, summoning individuals, examining witnesses, and compelling the production of documents. This enables the Authority to effectively manage and enforce compliance within the framework of the mentioned legislations.