Section 23(5)(d) in The Textile Undertakings (Nationalisation) Act, 1995
(d)the issuing of any commission for the examination of witnesses (6) Any investigation before the Commissioner shall be deemed to be a 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.)