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

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

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).

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section22L
Marginal noteProceedings before the Settlement Commission to be judicial proceedings
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • other. For text of sections 193, 196 and 228 of the Indian Penal Code, see Appendix.

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