Section 8A(2)(d) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(d)issuing commissions for examination of witnesses; and any such inquiry shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Ranbir Penal Code, Samvat 1989.