Section 14A(2) in West Bengal Land Reforms Rules, 1965.
(2)While making a determination under sub-rule (1) the Revenue Officer shall follow, as nearly as may be, the procedure laid down in the Code of Civil Procedure, 1908 (Act No. 5 of 1908) for the trial of suits, and provisions of the Indian Evidence Act, 1872 (Act No. 1 of 1872).