Section 105 of Tamil Nadu GST Act 2017 : Powers of Authority and Appellate Authority

By | March 4, 2018
(Last Updated On: March 5, 2018)

[Enforced with effect from 1-7-2017.]

 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, 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).


Tamil Nadu GST Act 2017

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