Amendment status not verified — confirm the current text below against the official source.
(1) Where a Commissioner or a Deputy Commissioner makes an inquiry or hears an appeal under Chapter V or Chapter VI, the inquiry shall be made and the appeal shall be heard, as nearly as may be, in accordance with the procedure applicable under the Code of Civil Procedure, 1908, to the trial of suits or the hearing of appeals, as the case may be. (2) The provisions of the Indian Evidence Act, 1872, and the Indian Oaths Act, 1873 shall apply to such inquiries and appeals. (3) The Commissioner or a Deputy Commissioner holding such an inquiry or hearing such an appeal shall be deemed to be a person acting Judicially within the meaning of the Judicial officers Protection Act, 1850.