.-(1) The Authority shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit in respect of the following matters, namely:-(a)enforcing the attendance of any person, examining him on oath or affirmation;(b)compelling the production of accounts and documents;(c)issuing commission for the examination of witnesses;(d)the reception of evidence on affidavits;(e)any other matter which may be prescribed.[(1-A) The Authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filed before it or order the pre-deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre-deposit of the tax, the Authority shall have regard, if the assessee has made pre-deposit of the tax under the general sales tax law of the State concerned, to such pre-deposit or pass such appropriate order as it may deem fit.] [Substituted by Act 3 of 2006, Section 6, for sub-Section (1-A) (w.e.f. 1.3.2006). ](2)Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) and the Authority shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
