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of <h1>Section 257 treats income-tax authorities as judicial bodies for certain laws while expressly excluding Chapter XXVIII effects.</h1> Section 257 declares proceedings before income-tax authorities to be 'judicial proceedings' for specified sections of the criminal code and deems those authorities to be 'civil courts' for a specified provision of the public safety code; the enacted version narrows the deeming by expressly excluding application of Chapter XXVIII of the public safety code. The Bill version lacked this carve-out. The change limits the civil-court attributes that would otherwise attach to tax authorities under that Chapter, preserving other specified cross-statutory effects but preventing Chapter-XXVIII remedies or powers from applying by virtue of the deeming.
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