Section 22H:
Powers of Settlement Commission to grant immunity from prosecution.
1[22H. Powers of Settlement Commission to grant immunity from prosecution.--(1) The
Settlement Commission may, if it is satisfied that any person who made the application for settlement
under section 22C has co-operated with the Settlement Commission in the proceedings before it and has
made a full and true disclosure of his net wealth and the manner in which such wealth has been acquired,
grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution
for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act
for the time being in force 2[and also (either wholly or in part) from the imposition of any penalty] under
this Act, with respect to the case covered by the settlement:
3[Provided that no such immunity shall be granted by the Settlement Commission in cases where the
proceedings for the prosecution for any such offence have been instituted before the date of receipt of the
application under section 22C:]
4[Provided further that the Settlement Commission shall not grant immunity from prosecution for any
offence under the Indian Penal Code (45 of 1860) or under any Central Act other than this Act and
Income-tax Act, 1961 (43 of 1961) to a person who makes an application under section 22C on or after
the 1st day of June, 2007.]
3[(1A) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person
fails to pay any sum specified in the order of settlement passed under sub-section (4) of section 22D
within the time specified in such order or within such further time as may be allowed by the Settlement
Commission, or fails to comply with any other condition subject to which the immunity was granted and
thereupon the provisions of this Act shall apply as if such immunity had not been granted.]
(2) An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the
Settlement Commission, if it is satisfied that such person 5*** had, in the course of the settlement
proceedings, concealed any particular material to the settlement or had given false evidence, and
thereupon such person may be tried for the offence with respect to which the immunity was granted or for
any other offence of which he appears to have been guilty in connection with the settlement and shall also
become liable to the imposition of any penalty under this Act to which such person would have been
liable, had no such immunity been granted.]
Notes:
1. Ins. by Act 41 of 1975, s. 93 (w.e.f. 1-4-1976).
2. Subs. by Act 67 of 1984, s. 63, for "and also from the imposition of any penalty" (w.e.f. 1-10-1984).
3. Ins. by Act 11 of 1987, s. 84 (w.e.f. 1-6-1987).
4. Ins. by Act 22 of 2007, s. 90 (w.e.f. 1-6-2007).
5. The words "has not complied with the conditions subject to which the immunity was granted or that such person" omitted by
Act 11 of 1987, s. 84 (w.e.f. 1-6-1987).