Section 76(1)(c) in Arunachal Pradesh Goods Tax Act, 2005
(c)issuing commissions for the examination of witnesses, and any proceeding under this Act before the Commissioner or person determining objections under section 75 shall be deemed to be a judicial proceeding within the meaning of sections 1 93 and 228 and for the purposes of section 196 of the Indian Penal Code, (45 of 1860).