Section 20(6) in The Gujarat Sick Textile Undertakings (Nationalisation) Act, 1986
(6)An investigation before the Commissioner shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code, (45 of 1860) and the Commissioner shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
