https://www.taxtmi.com/acts?id=26952 The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for the purposes of section 195 but not for certain provisions of the criminal procedure code, and proceedings before them are judicial proceedings within the meaning of penal provisions regarding false statements and related offences. en-us Thu, 22 Jun 2017 14:25:11 +0530 Sat, 01 Jul 2017 13:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26952 The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for the purposes of section 195 but not for certain provisions of the criminal procedure code, and proceedings before them are judicial proceedings within the meaning of penal provisions regarding false statements and related offences. Act-Rules GST - States Thu, 22 Jun 2017 14:25:11 +0530 https://www.taxtmi.com/acts?id=26952