- Every proceeding under this Act before a Collector, or before any officer, of such rank as the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] may by notification, prescribe, who is exercising powers of a Collector, shall be deemed to be a "judicial proceeding" within the meaning of section 228 of the Indian Penal Code (Act XLV of 1860) [and every Collector or Officer holding such proceeding shall, for the purposes of [sections 345, 346 and 348 of the Code of Criminal Procedure, 1973 (2 of 1974),] [Inserted by section 43 of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] be deemed to be a revenue Court.]
