Section 82(2) in The Gujarat Value Added Tax Act, 2003
(2)Any proceeding under this Act before the Commissioner or any person appointed under sub-section (2) of section to 16 to assist him 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, 1860 (XLV of 1860).
