Revenue officers to be courts

(1) A revenue officer, while exercising power under this Act or any other law for the time being in force to inquire into or to decide any question arising for determination between the Government and any person or between parties to any proceeding, shall be a revenue court and when trying such disputes shall be guided by the principles of the Civil procedure Code, 1908 in respect of summoning witnesses, production of documents recording of evidence and other relatable provrsions. (2) Nothing in this Act shall be deemed to limit or otherwise affect the inherent power of the revenue court to make such orders as may be necessary for the ends of justice or to prevent the abuse of the process of the revenue court.