Powers of the Authority

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..... xamining him on oath or affirmation; (b) compelling the production of accounts and documents; (c) issuing commission for the examination of witnesses; (d) the reception of evidence on affidavits; (e) any other matter which may be prescribed. 1 [(1A) The Authority may grant stay of the operation of the order of the highest appellate auth .....

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..... t exceed the amount of central sales tax payable by the appellant on the same transaction.] (2) Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) 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 Proced .....

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