(1) The 1[Authority 2***] shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, 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 (5 of 1908).
(2) The 1[Authority 2***] shall be deemed to be a civil court for the purposes of section 195, but not
Footnotes in the official text
- 1.Subs. by Act 13 of 2018, s. 71, for “Authority” (w.e.f. 28-3-2018).
- 2.The words “or Appellate Authority” omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).