Section 45(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Every proceeding under this Act before the [Tribunal] [Substituted by C.G. Act No. 26 of 2006.] or the Commissioner or any person other than an Inspector, appointed to assist the Commissioner under sub-section (1) of Section 3 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, 1860 (XLV of 1860).
