Advance_Ruling
Section 122 : Advance Ruling to be void in certain circumstances – Advance Ruling
June 10, 2017
Advance_Ruling
Section 124 : Procedure of the Authority and the Appellate Authority – Advance Ruling
June 10, 2017

Section 123 : Powers of the Authority and Appellate Authority – Advance Ruling

Advance_Ruling

123. Powers of the Authority and Appellate Authority

(1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, 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 (5 of 1908).

(2) The Authority or, as the case may be, 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 (2 of 1974), and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).

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