Section 38(c) in Karnataka Agricultural Income-Tax Act, 1957
(c)issuing commissions for the examination of witnesses; and any proceeding before the Commissioner, [[Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] or [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] 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 (Central Act XLV of 1860).
