Powers of Authority, Appellate Authority and National Appellate Authority

Section 105(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 (5 of 1908).

AI Explanation

In this section, we delve into the extensive powers bestowed upon the Authority, Appellate Authority, and National Appellate Authority. The focus lies on three crucial aspects:

(a) Discovery and Inspection The entities mentioned have the authority to delve into discovery and inspection processes. This implies the power to uncover and examine information for the purpose of their proceedings.

(b) Enforcing Attendance and Oath Examination Another facet of their powers includes enforcing the attendance of individuals and examining them under oath. This emphasizes their ability to ensure the presence of relevant persons and gather information through sworn statements.

(c) Issuing Commissions and Compelling Production The third area of authority involves issuing commissions and compelling the production of books of account and other records. This empowers them to take necessary actions to acquire essential documents and information required for their proceedings.

Powers Aligned with Civil Court Authority It's noteworthy that, in the pursuit of the mentioned powers, these entities are equipped with all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908). This alignment underscores the seriousness and significance of their role, positioning them with legal authority akin to a civil court.

In essence, Section 105(1) establishes a robust framework, granting these authorities the tools they need to carry out their responsibilities effectively and efficiently.

Section 105(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 (2 of 1974), and every proceeding before the Authority or the Appellate Authority [or the National 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 (45 of 1860).

AI Explanation

In Section 105(2), it is stated that the Authority, Appellate Authority, or the National Appellate Authority is considered to be a civil court according to Section 195. However, it's important to note that this designation doesn't apply to Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974). Despite this, any proceedings before these authorities are treated as judicial proceedings under the definitions of sections 193 and 228. Additionally, they fall under the purview of Section 196 of the Indian Penal Code (45 of 1860).

This essentially means that while these authorities have the standing of a civil court for certain purposes, they don't have the same designation for criminal proceedings under a specific chapter of the Code of Criminal Procedure.

In simpler terms, when these authorities handle cases, they are treated as legal proceedings with the authority to act like a civil court in some situations, especially in matters that are not criminal in nature.