https://www.taxtmi.com/acts?id=21631 The provision empowers the Authority and the Appellate Authority with civil court powers for discovery, inspection, enforcing attendance, examining persons on oath, issuing commissions and compelling production of books of account and other records. They are deemed civil courts for certain penal procedure purposes while Chapter XXVI of the Criminal Procedure Code does not apply. Proceedings before the Authorities are judicial proceedings under the penal code, attracting penal consequences for offences such as false evidence. en-us Wed, 15 Jun 2016 15:21:33 +0530 Wed, 15 Jun 2016 15:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21631 The provision empowers the Authority and the Appellate Authority with civil court powers for discovery, inspection, enforcing attendance, examining persons on oath, issuing commissions and compelling production of books of account and other records. They are deemed civil courts for certain penal procedure purposes while Chapter XXVI of the Criminal Procedure Code does not apply. Proceedings before the Authorities are judicial proceedings under the penal code, attracting penal consequences for offences such as false evidence. Act-Rules Bills Wed, 15 Jun 2016 15:21:33 +0530 https://www.taxtmi.com/acts?id=21631