Section 42(2) in The Orissa Estates Abolition Act, 1951
(2)Every such inquiry conducted by the Collector or a claims Officer or a Compensation Officer or a Tribunal shall be deemed to be a "Judicial Proceeding" within the meanings of Section 193 and 223 and for the purposes of Section 196 of the Indian Penal Code, (XLV of 1860) and every statement made by any person examined by or before him with reference to such inquiry, whether upon oath or otherwise, shall be taken to be evidence within the meaning of the same Code.
