https://www.taxtmi.com/acts?id=11034 The provision empowers the Authority to exercise the powers of a civil court under the Code of Civil Procedure for specified procedural purposes, enabling summoning witnesses, compelling production of documents and receiving evidence. Proceedings before the Authority are deemed judicial proceedings, attracting penal consequences for false evidence, and the Authority is treated as a civil court for certain criminal-procedure provisions while specific criminal-process chapters are excluded. en-us Thu, 20 Aug 2009 14:10:15 +0530 Thu, 20 Aug 2009 14:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11034 The provision empowers the Authority to exercise the powers of a civil court under the Code of Civil Procedure for specified procedural purposes, enabling summoning witnesses, compelling production of documents and receiving evidence. Proceedings before the Authority are deemed judicial proceedings, attracting penal consequences for false evidence, and the Authority is treated as a civil court for certain criminal-procedure provisions while specific criminal-process chapters are excluded. Act-Rules Bills Thu, 20 Aug 2009 14:10:15 +0530 https://www.taxtmi.com/acts?id=11034