Clause 8 - Powers and functions of Authority - Authority For Advance Rulings On Central Taxes Bill, 2007

Powers and functions of Authority. 8. (1) The Authority shall exercise such powers and discharge such functions, as have been conferred on it under the Central Excise Act, 1944, the Income-tax Act, 1961, the Customs Act, 1962, the Finance Act, 1994, this Act, or any other Act. (2) The Authority shall, for the purposes of exercising its powers regarding discovery and inspection, summoning and enforcing the attendance of any person and examining him on oath, issuing commissions for the examination of witnesses or documents, compelling production of books of accounts, other records and documents, have all the powers of a civil court under the Code of Civil Procedure, 1908.