Section 45(3) in The Punjab Tax on Luxuries Act, 2009
(3)Any proceeding under this Act before the Commissioner or any officer, appointed to assist the Commissioner under section 3, shall be deemed to be a 'judicial proceeding' within the meaning of sections 193 and 228 of the Indian Penal Code, 1860 (Central Act 45 of 1860) and for the purposes of section 199 of that Code.
