Penalty for contempt of court.

Every proceeding under this Act before the Excise Commissioner, a Collector or before any officer, of such rank as the State 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 (Act XLV of 1860) and every Collector or officer holding each proceedings shall, for the purpose of section 345, 346 and 348 of Code of Criminal Procedure. 1973 be deemed to be court.