Section 43(c) in The Maharashtra Agricultural Income Tax Act, 1962
(c)issuing commissions for the examination of witnesses, and any proceeding before an Agricultural Income-tax Officer, Assistant Commissioner or the Tribunal under this Chapter or before the Commissioner under section 34, 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.
