Section 53

Chapter V: . REVENUE COURTS. | Section 53: (1) The Local Government may, with the previous sanction of the Governor General in Council, make ru 53. (1) The Local Government may, with the previous sanction of the Governor General in Council, make rules consistent with this Act for regulating the procedure of Revenue Courts in matters under this chapter for which a procedure is not prescribed thereby; and may, by any such rule, direct that any provisions of the Code of Civil Procedure shall apply, with or without modification, to all or any classes of cases before Revenue Courts. (2) Until such rules are made, and subject to such rules when made and to the provisions of this Act,— XIV of 1882. (a) the provisions of the Code of Civil Procedure shall, so far as applicable, apply to all proceedings whether before or after decree in cases under this chapter; and (b) the 272 Panjab Courts. [ACT XVIII (Chapter V.—Revenue Courts.—Sections 54 & 55). (b) the Court of the Financial Commissioner shall, in respect of such cases, be deemed to be the High Court within the meaning of the said Code, and shall exercise, as regards the Courts under its control, all the powers of a High Court under the said Code.