Section 22L - Proceedings before the Settlement Commission to be judicial proceedings - Wealth Tax Act, 1957

Proceedings before the Settlement Commission to be judicial proceedings. 22L. 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 1 , of the Indian Penal Code (45 of 1860). ------------------------- Notes:- 1. For text of sections 193, 196 and 228 of the Indian Penal Code, see Appendix.