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Criminal P.C. (5 of 1898) , S.476— Certificate Officer, acting under Bihar and Orissa Public Demands Recovery Act, acts as Revenue Court and is competent to make order under S. 476. A Certificate Officer, when acting in the discharge of his duties under the Bihar and Orissa Public Demands Recovery Act 1914, acts as a Court, and while so acting he is a Revenue Officer presiding over a Revenue Court and as such is competent to make an order under S. 476, Criminal P. C.