Section 117. Statement made before Commissioner

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.