Section 105 UP GST Act 2017
[ Section 105 UP GST Act 2017 (Uttar Pradesh 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 (Act no. 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 (Act no. 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.(Act no. 45 of 1860)
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