Section 111(4) in The Jammu and Kashmir 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 purposes of section 196 of the Jammu and Kashmir State Ranbir Penal Code, Svt.1989 (1932 A.D.) [ XII of 1989] and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, Svt. 1989(1933 A.D.) [XXIII of 1989].
