EXCISE ACT 1901 - SECT 107GA Nature of functions of magistrate under sections 107EB and 107FG
EXCISE ACT 1901 - SECT 107GA
Nature of functions of magistrate under sections 107EB and 107FG(1) A function of making an order conferred on a magistrate by section 107EB or 107FG is conferred on the magistrate in a personal capacity and not as a court or a member of a court.
(2) Without limiting the generality of subsection (1), an order made by a magistrate under section 107EB or 107FG has effect only by virtue of this Act and is not taken, by implication, to be made by a court.
(3) A magistrate performing a function of, or connected with,
making an order under section 107EB or 107FG has the same protection
and immunity as if he or she were performing that function as, or as a member
of, a court (being the court of which the magistrate is a member).