Section 22L
Proceedings before the Settlement Commission to be judicial proceedings. Repealed
About this Act
An Act to provide for the levy of wealth-tax.
1[22L. Proceedings before the Settlement Commission to be judicial proceedings.--Any
proceeding under this Chapter before the Settlement Commission 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 (45 of 1860).]
Notes
1. Ins. by Act 41 of 1975, s. 93 (w.e.f. 1-4-1976).