Amendment status not verified — confirm the current text below against the official source.
(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; (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 (Central Act 5 of 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 (Central Act 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, 1860 (Central Act 45 of 1860).