28 Every proceeding under this Act before the Excise Commissioner, a Collector, or before any officer, of such rank as the State Government may by notification, prescribe, who is exercising powers of a Collector, shall be deemed to be a “judicial” proceeding within the meaning of section 228 of the Indian Penal Code (Act XLV of 1860) and every Collector or officer holding each proceedings shall, for the purpose of Section 345, 346 and 348 of Code of Criminal procedure 1973 be deemed to be revenue court.
Section 62: Penalty for contempt of court
The Tripura Excise Act, 1987State Act of Tripura · Act 12 of 1987
Where this provision sits
| Act | The Tripura Excise Act, 1987 |
|---|---|
| Section | 62 |
| Marginal note | Penalty for contempt of court |
| Jurisdiction | State of Tripura |
| Status | In force as published by the source |
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