Amendment status not verified — confirm the current text below against the official source.
( I ) The Revenue OEcer, for the purposes have powers of faking any action under section 4 or '6 or holding & .inquiries under section 7 shall have power to summon iusuirycon- and enforce the atteridance of witnesses or of any person having an interest in the subject-matter and dcemcd LO to compel the production of documents by the same bc judicial prorccding. means and so far, as may be, in the same manner as is provided in the case of a Civil Court under the Code of Civil Procedure, 1908. v of 1908 (2) Every such inquiry shall be ,deemed to be a " Judicial Proceeding " within the meanings of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code and every statement =v,r 1060 made by any person examined by or before him with reference lo such inquiry, whether upon oath or otherwise, ,shall be taken to be evidence within the meaning of the said Code. 13 OF 19581 (ASSESSMENT OF RENT) Act, 195 8