Amendment status not verified — confirm the current text below against the official source.
(i) \) The Authority or the Appellate .Auth?rity shall; for the Powers of Authorityand puij,ose of exercisingits powers reg?ding-. · AppellateAuthority. ? .? .. ,':i.;._,.·,., . .(a) ?pry and inspectiont . .(b) · enfofcirigth? attendan? examininghim on oath; ' (c) issuing ?oibnli$$ions.sa.nd cc:tmp,IUingprodiicti°'1 of books of .accoµnt an?l:Qtber ,?r?. have · all th?.powus.of,a,civil ?W!.:?er the??itlCivil Protedllf?. lc?- (2) The Authority or 'tlie Appellate Authority'?? be deemed to be a civil court for the purposes of section 195, but notfoi the purposes of Chapter XXVl.ofthe Code of. Criminal · Procedure, , 1973, and ·?·· proceedings before the Authority or the AppellateAuthorityshallbe deemed to be a judicialproceedingswithin the nit!aning•. of sections 193 and 228, and for the putj,me'of section 196 of the Indian Penal Code. ,:-: ,:L:: _. -- _ ;(, ... , R1 -?_:} lfJ-1 ,•,_-??:: · ·:_'f, ,._ '"t: < -<-t,-; - •