Amendment status not verified — confirm the current text below against the official source.
1[Powers of Authority, Appellate Authority and National Appellate Authority.] ––(1) The Authority or the 2[Appellate Authority or the National 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 3[Code of Civil Procedure, 1908 (5 of 1908)]. (2) The Authority or the 2[Appellate Authority or the National Appellate Authority] shall be deemed to be a civil court for the purposes of section 195 of the 4[Code of Criminal Procedure, 1973 (2 of 1974)], but not for the purposes of Chapter XXXV of the said Code 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 5[Indian Penal Code (45 of 1860)].