77. Every proceeding under this Act, before a Collector shall be deemed to be a judicial proceeding within the meaning of section 228 of the Indian Penal Code and the Collector engaged in such proceedings shall be deemed to be a Revenue Court within the meaning of section 345 of the Code of Criminal Procedure, 1973.
{
"act_title": "THE ASSAM EXCISE ACT, 2000",
"act_slug": "assam-excise-act-2000",
"section_label": "Section",
"section": {
"number": "77",
"title": "Section 77. Contempt of Court",
"chapter": null,
"content": "77. Every proceeding under this Act, before a Collector shall be deemed to be a judicial proceeding within the meaning of section 228 of the Indian Penal Code and the Collector engaged in such proceedings shall be deemed to be a Revenue Court within the meaning of section 345 of the Code of Criminal Procedure, 1973.",
"footnote": "45 of 1860; 2 of 1974",
"is_definition": false,
"sort_order": 1940
},
"prev_section": "76",
"next_section": "196"
}
