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Powers of the Authority and Appellate Authority

Section 104 - Draft-Bills-Reports - ADVANCE RULING - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 104 - 104. (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its po .....

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il Procedure, 1908 (5 of 1908). (2) The Authority or, as the case may be, 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 .....

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