Powers of Collector in certain proceedings under the Act

For the purposes of every inquiry made and proceeding taken under this Act, the Collector or any other Revenue Officer authorized by him in this behalf shall have power to summon and enforce the attendance of and examine parties and witnesses and compel the production of documents, and for any of these purposes may exercise all or any of the powers conferred on a Civil Court by the Code of Civil Procedure, 1882, and every such inquiry shall, for the purposes of the Indian Penal Code, be deemed to be a judicial proceeding.