22. Power of Authority

(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:-

(a) enforcing the attendance of any person, examining him on oath or


(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 authority against which the appeal is filed before it or order the deposit of the tax before entertaining the appeal and

while granting such stay or making such order for the deposit of the tax, the Authority shall have regard, if the assessee has made deposit of the tax under the general sales tax law of the State concerned,

to such deposit or pass such appropriate order as it may deem fit.]

(1B) The Authority may issue direction for refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable

amount to the State to which central sales tax is due on the same transaction:

Provided that the amount of tax directed to be refunded by a State shall not 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 section 193 and 228 of the Indian Penal Code (45 of 1860) and the Authority shall be deemed to

be a civil court for the purpose of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Note :

1. Subs. by Act 3 of 2006, sec. 6, for (1A) (w.e.f. 1-3-2006).