The Code of Civil Procedure, 1908
Section 71Collector deemed to be acting judicially.
In force
Part II EXECUTION
Delegation to Collector of Power to Execute Decrees against Immovable Property
s. 71
71. Collector deemed to be acting judicially In executing a decree transferred to the Collector under section 68 the Collector and his subordinates shall be deemed to be acting judicially.