Act Number: 27

Act Name: The Wealth-tax Act, 1957

Year: 1957

Enactment Date: 1957-09-12

Long Title: An Act to provide for the levy of wealth-tax.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 22L: Proceedings before the Settlement Commission to be judicial proceedings.
    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).
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