Clause 9 - Proceedings before Authority to be judicial proceedings - AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007

Proceedings before Authority to be judicial proceedings.

9. 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, and the Authority shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.