Section 82. Officers deemed to be acting judicially

PART VI MISCELLANEOUS 82. Officers deemed to be acting judicially. —Every[1] [[2] [Principal Chief Commissioner or Chief Commissioner] or[3] [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).