law: Sick Industrial Companies (Special Provisions) Act, 1985
  14. Proceedings before Board or appellate authority to be
  
  judicial proceedings
  The Board or the appellate authority shall be deemed to be a
  
  civil court for the purposes of section 195 and Chapter XXVI of the Code of
  
  Criminal Procedure, 1973 and every proceeding before the Board or the appellate
  
  authority 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.