Section 14 in The Sick Industrial Companies (Special Provisions) Act, 1985
14. Proceedings before Board or Appellate Authority to be judicial proceedings .-The Board or the Appellate Authority 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) and every proceeding before the Board or the Appellate Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860).
