Revenue Officer to have powers of a Civil Court and inquiry conducted by him to be deemed to be judicial proceedings

(1) The Revenue Officer, for the purposes of taking any action under section 4 or 6 or holding inquiries under section 7 shall have power to summon and enforce the attendance of witnesses or of any person having an interest in the subject-matter and to compel the production of documents by the same 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. (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 made by any person examined by or before him with reference to such inquiry, whether upon oath or otherwise, shall be taken to be evidence within the meaning of the said Code.