(2)Every such inquiry conducted by the Collector or a Claims Officer or a Compensation Officer or a Tribunal or the Commission shall be deemed to be a "Judicial proceeding" within the meanings of Sections 193 and 228, and for the purposes of Section 196, of the Indian Penal Code (45 of 1860), and every statement made by any person examined by or before him with reference to such inquiry, whether upon oath or otherwise, shall be taken to be evidence within the meaning of the same Code.
