All inquiries
and proceedings before a Revenue Officer or authority appointed by or under
this Act, or the rules made thereunder, shall be deemed to be judicial
proceedings within the meaning of 1[sections 193, 219 and 228 of the Indian
Penal Code, 1860 (45 of 1860)].
1. Substituted by S.O. 3808 (E) of 2020 dated 26.10.2020.