Section 105 Karnataka GST Act 2017 : Powers of Authority and Appellate Authority.

By | September 17, 2017
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(Last Updated On: September 17, 2017)

Section 105 Karnataka GST Act 2017

[ Section 105 Karnataka GST Act 2017 explains Powers of Authority and Appellate Authority. and is covered in CHAPTER XVII ADVANCE RULING ]

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).

 


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