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Section 105: Powers of Authority, Appellate Authority and National Appellate Authority

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) The Authority or the Appellate Authority [or the National 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 (Act No. 5 of 1908)

(2) The Authority or the Appellate Authority [or the National 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 (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.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section105
Marginal notePowers of Authority, Appellate Authority and National Appellate Authority
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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