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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017
CHAPTER XVII - ADVANCE RULING

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 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 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 45 of 1860.).