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[Powers of Authority, Appellate Authority and National Appellate Authority]231.- (1) The Authority or the Appellate Authority [or the National Appellate Authority] 232shall, for the purpose of exercising its powers regarding - 226 Inserted vide RGST Amendment Ordinance, 2019. 227 Inserted vide RGST Amendment Ordinance, 2019. 228 Inserted vide RGST Amendment Ordinance, 2019. 229 Inserted vide RGST Amendment Ordinance, 2019. 230 Inserted vide The RGST (Amendment) Ordinance, 2024, dated 11.12.2024 w.e.f. 01.11.2024. 231 Substituted for “Powers of Authority and Appellate Authority” vide RGST Amendment Ordinance, 2019. 232 Inserted vide RGST Amendment Ordinance, 2019. Page 145 of 217 (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 No. 5 of 1908). (2) The Authority or the Appellate Authority [or the National Appellate Authority] 233shall 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 No. 2 of 1974), and every proceeding before the Authority or the Appellate Authority [or the National Appellate Authority] 234shall 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 (Central Act No. 45 of 1860).