Section 105(2) in Tripura State Goods and Services Tax Act, 2017
(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, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of section 193 and 228, and for the purpose of section 196 of the Indian Penal Code.
