Powers of the Authority - Section 245U

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....sing its powers, have all the powers of a civil court in respect of discovery and inspection, enforcing the attendance of any person, including any officer of a banking company and examining on oath, ....

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....oceeding under the Indian Penal Code. [ Section 131 of the Code of Civil Procedure, 1908 ] The Board for Advance Ruling shall be deemed to be a civil court for the purposes of section 195, but not fo....