State the power and procedure of Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) with reference to section 105…

(a) Power and procedure of Authority of Advance Ruling (AAR) and Appellate Authority of Advance Ruling (AAAR): Both the AAR and AAAR are vested with the powers of a civil court under Code of Civil Procedure, for:- (a) discovery and inspection, (b) enforcing the attendance of a person and examining him on oath, (c) issuing commissions and compelling production of books of account and other records. Both the authorities are deemed to be a civil court for the purposes of section 195 of the Code of Criminal Procedure, but NOT for the purpose of Chapter XXVI of the Code of Criminal Procedure. Any proceeding before the authority shall be deemed to be judicial proceeding under the Indian Penal Code (IPC). The AAR and AAAR also have the power to regulate their own procedure.