# The Bihar Goods and Services Tax Act, 2017, Section 223

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/223/

## Text

Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (2) A copy of the order made under sub-section(1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. 105. [Powers of Authority, Appellate Authority and National Appellate Authority.]224 - (1) The Authority or the Appellate Authority [or the National Appellate Authority]225 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. (2) The Authority or the Appellate Authority [or the National Appellate Authority]226 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). 106. [Procedure of Authority, Appellate Authority and National Appellate Authority.]227 - di The Authority or the Appellate Authority [or the National Appellate Authority]228 shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

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