117. Statement made before Commissioner. -No statement made by a person in the course of giving evidence in an inquiry before the Commissioner 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 is-

(a) Made in reply to a question which is required by the Commissioner to answer; or

(b) Relevant to the subject matter of the inquiry.

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