Section 105 - Powers of Authority and Appellate Authority. - Jammu and Kashmir Goods and Services Tax Act, 2017

Powers of Authority and Appellate Authority.- 105. ( 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, Svt. 1977 (1920 A.D.) [X of 1977]. (2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195 of the Code of Criminal Procedure, Svt. 1989 (1932A.D.) [XXIII of 1989], but not for the purposes of Chapter XXXV of the said Code 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 Jammu and Kashmir State Ranbir Penal Code Svt. 1989 (1932 A.D.) (XII of 1989).