Amendment status not verified — confirm the current text below against the official source.
Powers of the Authority : (1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters namely : (a) enforcing the attendance of any person, examining him on oath or affirmation. (b) compelling the production of accounts and documents; (c) issuing commission for the examination or witnesses; (d) the receipt of evidence on affidavits; (e) any other matter which may be prescribed. “4[1A] The authority may grant stay of the operation of the order of the assessing authority against which the appeal is filed before it or order the pre deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre- deposit of the tax, the authority shall have regard, if the assessee has already made pre-deposit of the tax under the general sales tax law of the state concerned, to such pre-deposit” 4.Substituted for “also to the State Government “ vide the finance [No.2] Act 2004 No. 23/2004 dt. 10.9.2004. [2] Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal code and the Authority shall be deemed to be a civil court for the purposes of sec.195 and chapter XXVI of the Code of Criminal Procedure 1973.