Chapter IV FINANCE, ACCOUNTS AND AUDIT

Commission to have powers of civil court.—(1) The Commission shall, for the purpose of any investigation or inquiry under this Act, have the same powers as are vested in a civil court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) in respect of the following matters, namely:—

1. (a) summoning and enforcing the attendance of any person and examining him on oath;
2. (b) requiring the discovery and production of any document;
3. (c) receiving evidence on affidavits;
4. (d) requisitioning any public record or copy thereof from any court or office;
5. (e) issuing commissions for the examination of witnesses and documents;
6. (f) any other matter which may be prescribed.

1. (2) Every proceeding before the Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860) and the Commission shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

Statements made by persons to the Commission: No statement made by a person in the course of giving evidence before the Commission shall subject him to, or be used against him in any civil or criminal proceeding except a prosecution for giving false evidence by such statement: Provided that the statement—

1. (a) is made in reply to the question which he is required by the Commission to answer; or
2. (b) is relevant to the subject matter under inquiry.

Annual report:

1. (1) The Commission shall prepare in such form and at such time each financial year as may be prescribed, its annual report, giving a full account of its activities during the previous financial year and forward a copy thereof to the Government.
2. (2) The Government shall cause the annual report of the Commission to be laid before the Legislative Assembly of the State along with a memorandum of action taken or proposed to be taken on recommendation of the Commission and the reasons for the non-acceptance of the recommendations, if any.