Execution of orders of Controller, Appellate Authority and Commissioner

(1) Every order of the Controller passed under this Act, where no appeal against such order has been preferred under sub-section (1) of section 36, every order of the Appellate Authority on appeal under sub-section (2) of section 36, and every order of the Commissioner passed in revision under section 37 shall be executed by the Controller as if such orders were an order passed by such Controller. (2) The Controller, Appellate Authority and the Commissioner, in exercise of the powers conferred upon it under this Act shall be treated as a Court under sections 195 and 340 of Criminal Procedure Code (1973 (Act 2 of 1974) and any proceedings before it shall be regarded as judicial proceedings under sections 193 and 228 of Indian Penal Code.