(b)"record" ] [Substituted by Act 26 of 1988, Section 57, for Explanation (w.e.f. 1.6.1988). ] [shall include and shall be deemed always to have included] [ Substituted by Act 13 of 1989, Section 30, for " includes" (w.r.e.f. 1.6.1988).][all records relating to any proceeding under this Act available at the time of examination by the Commissioner;