Section 19 in The Bengal Land-Revenue Settlement Regulation, 1822
19. Collectors authorized to summon witnesses and require production of account.
- First. - It shall be competent to [Collectors] [For the exercise of the functions of Collectors by other officers, see Section 35.] when prosecuting the above enquiries or hearing and trying the above suits, or otherwise when may be subordinate, to require, all sadar malguzars and other person owning, occupying managing or cultivating any lands within or in the vicinity of the mahal to which their inquires may extend, or gathering or disposing of the produce thereof, or collecting, enjoying or appropriating any rent or revenue derived therefrom, as well as the gumashtas or other agents employed by such person in the management or cultivation of the land, or in the collection of the rent, produce or revenue thereof to attend and produce all accounts or other papers which they may respectively possess relative to such lands, produce, rent or revenue, and to examine the said persons on oath, or halafnama to the truth of the accounts produced, or any other matter relating to such accounts, or regarding the lands, produce, rent or revenue of the mahal or the rights and interests attaching to such lands, produce, rent or [revenue] [For penalty on landholders for not attending when summoned by the Collectors, see Act 20 of 1818.]:Provided, however, that no person shall be compelled to answer on oath or solemn declaration any interrogation regarding matters wherein he may have an immediate personal interest in concealing the truth, or in uttering what is false, not being an interest arising out of fear, favour or reward, or any corrupt bargain or agreement with another party.Rules of Regulation 2, 1819, applied to process issued by Collectors. - Second. - The Rules contained in Section 11, Regulation 2, 1819, relative to the mode of serving process on persons who may be required to attend and produce accounts under the provisions of that Regulation shall be held applicable to process issued by [Collector] [For the exercise of the functions of Collectors by other officers, see Section 35.] or other officers under the rules contained in this Regulation.also to patwaris and others summoned or examined. - In like manner the provisions of Section 12 of the said Regulation shall be applicable to all patawaris, gumashtas or other persons by whom the account of any lands, regarding which the said inquiries may have been instituted, may be kept, and who, after being duly summoned as aforesaid, may neglect or omit to produce any of the accounts required from them, or to give their evidence regarding them, or who may deliberately give a false deposition on oath or solemn declaration, when summoned and examined as aforesaid, or whom may alter, fabricate, falsify or mutilate the accounts which they may be required to produce.Powers of Collectors. Rules applied to other persons upon whom process may be issued. - Provided further that [Collectors] [For the exercise of the functions of Collectors by other officers, see Section 35.] and other officers employed in the settlement of the land-revenue, or in any of the inquires specified in this Regulation, shall be vested with all powers and authority which are or may be lawfully exercised by Collectors in cases depending before them under Regulation 2, 1819 and the rules contained in clause third, Sections 13, 14 and 19 of the said Regulation shall be and be held applicable to all persons who may be summoned by any [Collector] [For the exercise of the functions of Collectors by other officers, see Section 35.] or other officer aforesaid, or who may resist the process of a Collector issued under the rules of this Regulation, or who may refuse to take an oath or subscribe a solemn declaration when required, or who may deliberately give a false deposition on oath or under a solemn declaration taken instead of an oath, or may cause or procure another to do so.
