https://www.taxtmi.com/acts?id=2214 Section 22 grants the Authority court-like powers under the Code of Civil Procedure to enforce attendance, examine on oath, compel production of accounts and documents, issue commissions, and receive affidavit evidence; it may grant stay of orders or require deposit of tax before entertaining appeals, consider prior deposits under State law, and direct refund or transfer of tax collected by a State that is not due to it, subject to the refund not exceeding the central sales tax payable on the same transaction. Proceedings are deemed judicial and the Authority is treated as a civil court for specified criminal procedural provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 03 Sep 2012 12:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2214 Section 22 grants the Authority court-like powers under the Code of Civil Procedure to enforce attendance, examine on oath, compel production of accounts and documents, issue commissions, and receive affidavit evidence; it may grant stay of orders or require deposit of tax before entertaining appeals, consider prior deposits under State law, and direct refund or transfer of tax collected by a State that is not due to it, subject to the refund not exceeding the central sales tax payable on the same transaction. Proceedings are deemed judicial and the Authority is treated as a civil court for specified criminal procedural provisions. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2214