Section 63 in The Bihar and Orissa Excise Act, 1915
63. Penalty for contempt of Court.
- Every proceeding under this Act before a Collector, or before any Officer, or such rank as the [State Government] [Substituted by A.L.O., 1950, for 'Provincial 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, XLV of 1860.
