Section 105 Assam GST Act 2017 : Power of Authority and Appellate Authority

By | July 30, 2017
(Last Updated On: July 30, 2017)

 Section 105 Assam GST Act 2017

( Section 105 Assam GST Act 2017  Explains Power of Authority and Appellate Authority  and is Covered in CHAPTER XVII ADVANCE RULING )

Power 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 or 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 XXVT 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),

 


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