Section 105 in The Haryana Goods and Services Tax Act, 2017
105. [Powers of Authority, Appellate Authority and National Appellate Authority.] [Substituted 'Powers of Authority and Appellate Authority' by Haryana Act No. 37 of 2019, dated 25.11.2019.]
(1)The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] shall, for the purpose of exercising its powers regarding -(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 5 of 1908).(2)The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] 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 (Central Act 2 of 1974), and every proceeding before the Authority or the Appellate Authority shall 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 45 of 1860).
