Section 42. Statement made before Commissioner

42. 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 in a prosecution for giving false evidence by such person: 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.