Section 105 - Powers of Authority and Appellate Authority - Assam Goods and Services Tax Act, 2017

105. Powers of Authority and Appellate Authority. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding - (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908). (2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (Central Act No. 45 of 1860).