Section 111(4) in Odisha Goods and Services Tax Act, 2017
(4)All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. purposes of section 196 of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.
