# The Assam Goods and Services Tax Act, 2017, Section 105

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/105/

## Text

(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; Advance ruling to be void in certain circumstances (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. (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, 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 5 of 1908 Central Act 2 of 1974 Central Act 45 of 1860 Procedure of Authority and Appellate Authority. CHAPTER-XVIII APPEALS AND REVISION Appeals to Appellate Authority.

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