Civil court powers enable advance rulings authority to compel evidence and treat proceedings as judicial for enforcement. The Board of Advance Rulings is vested with civil court powers to order discovery and inspection, enforce attendance, examine on oath, issue commissions and compel production of books and documents. The Board is deemed a civil court for purposes of initiating prosecutions for offences against public justice and every proceeding is treated as a judicial proceeding under relevant penal provisions, subject to specified exclusions under criminal procedure.