Section 49A(13) in The Himachal Pradesh Value Added Tax Act, 2005
(13)The Authority shall be deemed to be a civil court for the purposes of section 195, (2 of 1974) but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceedings before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 (45 of 1860) and 228 and for the purpose of section 196 of the Indian Penal Code.Explanation. - For the purpose of this section,-(i)"Advance Ruling" means the determination, by the Authority, of a question specified under sub-section (1) and (5) of this section; and(ii)"Authority" means the Authority for advance ruling constituted under sub-section (1) of this section..]Chapter-VII Offences and Penalties
