Section 20(6) in Burn Company and Indian Standard Wagon Company (Nationalisation) Act, 1976
(6)Any investigation before the Commissioner shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code(45 of 1860) and the Commissioner shall be deemed to be a civil court for the purposes of section 345 and CHAPTER XXVI of the Code of Criminal Procedure, 1973(2 of 1974).
