Section 41(c) in The Bengal Agricultural Income-Tax Act, 1944
(c)issuing commissions for the examination of witnesses; and any proceeding before an Agricultural Income-tax Officer, Assistant Commissioner or the Appellate Tribunal under this Chapter or before the Commissioner under section 37, 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 Pena! Code.
