Section 105: Powers of Authority and Appellate Authority.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

(1) The Authority or the Appellate Authority 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 (5 of 1908).

(2) The Authority or the Appellate 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 (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 (45 of 1860).

Where this provision sits

Act	The Maharashtra Goods and Services Tax Act, 2017
Section	105
Marginal note	Powers of Authority and Appellate Authority.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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