https://www.taxtmi.com/acts?id=23271 The Authority and the Appellate Authority are empowered with the procedural powers of a civil court for discovery, inspection, enforcing attendance, examining on oath, issuing commissions and compelling production of books and records; they are deemed a civil court for the purposes of the specified sanction provision but not for the specified chapter of the criminal procedure code, and every proceeding is treated as a judicial proceeding under certain penal provisions. en-us Mon, 28 Nov 2016 12:11:54 +0530 Tue, 29 Nov 2016 11:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23271 The Authority and the Appellate Authority are empowered with the procedural powers of a civil court for discovery, inspection, enforcing attendance, examining on oath, issuing commissions and compelling production of books and records; they are deemed a civil court for the purposes of the specified sanction provision but not for the specified chapter of the criminal procedure code, and every proceeding is treated as a judicial proceeding under certain penal provisions. Act-Rules Bill Mon, 28 Nov 2016 12:11:54 +0530 https://www.taxtmi.com/acts?id=23271