Penalty for Contempt of Court.

Every Proceeding under this Act before a Collector or

before any officer, of such rank as the State Governmentmay by notification prescribe, who is exercising power of the Collector, shall be deemed to be a judicial proceeding within the meaning of section 228 of theIndian Penal Code ( 45 of 1860)and any person guilty of the offence of contempt shall be punished accordingly.