Section 14

Inquiries and proceedings to be judicial proceedings.— All inquiries and proceeding before the Collector and the Tribunal under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code (XLV of 1860) .

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14. Inquiries and proceedings to be judicial proceedings.— All inquiries and proceeding before the Collector and the Tribunal under this Act shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code (XLV of 1860) .