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of <h1>Board of Advance Rulings Holds Civil Court Powers Under Section 245U for Discovery, Inspection, and Document Production.</h1> The Board of Advance Rulings, under Section 245U, holds powers akin to a civil court for tasks such as discovery, inspection, enforcing attendance, and examining individuals under oath. It can issue commissions and demand the production of documents. It is considered a civil court for prosecuting contempt under Section 195 of the Code of Criminal Procedure, 1973, but not for Chapter XXVI. Proceedings before the Board are judicial proceedings under the Indian Penal Code, particularly sections 193, 196, and 228, aligning with Section 131 of the Code of Civil Procedure, 1908.
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