Section 105(2) in The Jammu and Kashmir 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 of the Code of Criminal Procedure, Svt. 1989 (1932A.D.) [XXIII of 1989], but not for the purposes of Chapter XXXV of the said Code 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 Jammu and Kashmir State Ranbir Penal Code Svt. 1989 (1932 A.D.) (XII of 1989).
