(2)Until rules are made under Sub-section (1), and subject to those rules when made and to the provisions of this Act -(a)the [Code of Civil Procedure] [See now the Code of Civil Procedure, 1908 (Act 5 of 1908).] shall, so far as it is applicable, apply to all proceedings in Revenue Courts whether before or after decree; and(b)the Financial Commissioner shall, in respect of those proceedings be deemed to be the High Court within the meaning of that Code, and shall subject to the provisions of this Act, exercise, as regards the Courts under his control, all the powers of a High Court under the Code.
