(1) The Authority or the Appellate Authority [or the National Appellate Authority]172 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 (Act No. 5 of 1908)
(2) The Authority or the Appellate Authority [or the National Appellate Authority]173 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 (Act No. 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 (Act No. 45 of 1860).
171. Substituted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020 for "Powers of Authority and Appellate Authority". 172. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020. 173. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020.