Explanation :– For the purposes of this Section “person” shall include Government.

Authorities to exercise certain Powers of Civil Court :– (1) The Claims Officer, Collector and the Revenue Divisional Commissioner shall for the purposes of this Act have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit in respect of-

1. (a) summoning and enforcing the attendance of witnesses and examining them on oath;
2. (b) requiring the discovery and production of documents;
3. (c) receiving evidence on affidavit; and
4. (d) such other matters as may be prescribed.

1. (2) All enquiries and proceedings before the aforesaid authorities under this Act shall be deemed to be judicial proceedings within the meaning of Sections 193, 219 and 228 of the Indian Penal Code (45 of 1860).