INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 82: [Omitted.].
Officers deemed to be acting judicially.—Every 2[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, Tax Recovery Officer] or other officer acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850 (18 of 1850).