Section 20(6) in The Bhaskar Textile Mills (Acquisition and Transfer) Act, 1986
(6)An investigation before the Commissioner shall be deemed to be the judicial proceedings within the meaning of Sections 193 and 228 of the Indian Penal Code, 1860 (45 of 1860) and the Commissioner shall be deemed to be a Civil Court for the purpose of Section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
