Section 91(c) in West Bengal Value Added Tax Act, 2003
(c)issuing commissions for the examination of witnesses, and any proceedings under this Act before the Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the Commissioner, shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228, and for the purpose of section 196, of the Indian Penal Code.
