Powers of Authority.

SECTION 28L.

(1)  The ¹[Authority or 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 ¹[Authority or 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 28[Authority or 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).

Note :-

1. Substituted by Finance Act, 2018 (13 of 2018), section 71( w.e.f. 29.03.2018) for “Authority”.