Section 104. Advance ruling to be void in certain circumstances

104. Advance ruling to be void in certain circumstances. —(1) Where the Authority or the Appellate Authority[2] [or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101[2] [or under section 101C] has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant. Explanation .--The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74[3] [or sub-sections (2) and (7) of section 74A]. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. 105.[4] [Powers of Authority, Appellate Authority and National Appellate Authority.] —(1) The Authority or the Appellate Authority[5] [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). (2) The Authority or the Appellate Authority[5] [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 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). 106.[6] [Procedure of Authority, Appellate Authority and National Appellate Authority.] —The Authority or the Appellate Authority[7] [or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure. 1. Ins. by Act 23 of 2019, s. 107, (w.e.f. 1-1-2020). 2. Ins. by s. 108, ibid . (w.e.f. 1-1-2020). 3. Ins. by Act 15 of 2024, s. 140 (w.e.f. 1-11-2024). 4. Subs. by Act 23 of 2019, s. 109, for "marginal heading" (w.e.f. 1-1-2020). 5. Ins. by s. 109, ibid . (w.e.f. 1-1-2020). 6. Subs. by s. 110, ibid ., for "marginal heading" (w.e.f. 1-1-2020). 7. Ins. by s. 110, ibid . (w.e.f. 1-1-2020).