Section 23G
Powers of Authority.
About this Act
An Act to consolidate and amend the law relating to central duties of excise 2* * *
1[23G. Powers of Authority.--(1) The Authority shall, for the purpose of exercising its powers
regarding discovery and inspection, enforcing the attendance of any person and examining him on oath,
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.
(2) The Authority 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 and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code.]
(2) The Authority 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 and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code.]
Notes
1. New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.