Correct Answer:
C. Section 27
In legal frameworks, particularly land revenue acts, certain administrative inquiries are elevated to the status of judicial proceedings to ensure fairness, due process, and enforceability of decisions. Section 27 is the specific provision that deals with inquiries deemed as judicial proceedings, granting them the powers and procedures akin to a civil court for specific purposes.
- Section 19 typically deals with the powers of revenue officers, while Section 26 might cover appeals or revisions. Section 30 often pertains to other procedural aspects or specific powers. None of these specifically define inquiries as judicial proceedings.