Section 8(2) in The Indore Textiles Limited (Upkram Ka Arjan Aur Antaran) Adhiniyam, 1986
(2)Any investigation before the Special Officer shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code, 1860 (No. 45 of 1860) and the Special Officer shall be deemed to be a Civil Court for the purposes of Section 195, Section 345 and Section 346 of the Code of Criminal Procedure, 1973 (No. 2 of 1974).
