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(i) \) The Authority or the Appellate .Auth?rity shall; for the Powersof Authority and puij,ose of exercising its powers reg?ding -. · Appellate Authority. ? .? .. ,':i.;._,.·,., . . (a) ?pry and inspectiont . . (b) · enfofcirig th? attendan? examining him on oath; ' ( c) issuing ?oibnli$$ions.sa.nd cc:tmp,IUing prodiicti°'1 of books of .accoμnt an?l: Qtber , ?r?. have · all th?.powus.of,a,civil ?W!.:?er the??itlCivil Protedllf?. lc?- (2) The Authority or 'tlie Appellate Authority'?? be deemed to be a civil court for the purposes of section 195, but notfoi the purposes of Chapter XXVl.ofthe Code of. Criminal · Procedure, , 1973, and ·?·· proceedings before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the nit!aning •. of sections 193 and 228, and for the putj,me'of section 196 of the Indian Penal Code. ,:-: ,:L:: _. -- _ ;(, ... , R1 -?_:} lfJ-1 ,•,_-??:: · ·:_'f, ,._ '"t: < -<-t,-; - •