Section 105 - Powers of Authority and Appellate Authority

105. [1][Powers of Authority, Appellate Authority and National Appellate Authority.][2]

(1) The Authority or the Appellate Authority ^{^[3]}[or the National 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;

Have all the powers of a civil court under the Code of Civil Procedure, 1908.

(2) The Authority or the Appellate Authority ^{^[4]}[or the National 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, 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.

[1] Heading substituted by Section 109(a) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective. Earlier it read as under

Powers of Authority and Appellate Authority

[2] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[3] Words inserted by Section 109(b) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[4] Words inserted by Section 109(c) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

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CHAPTER XVII - ADVANCE RULING

Section 105 - Powers of Authority and Appellate Authority