Powers of Settlement Commission to grant immunity from prosecution under Central Excise & Other Acts - Central Excise - 267/110/85-CX.8

Powers of Settlement Commission to grant immunity from prosecution under Central Excise Other Acts F. No. 267/110/85-CX.8 Dated 20-3-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Powers of Settlement Commission to grant immunity from prosecution under Central Excise Other Acts. A doubt was raised whether the Settlement Commissioner under Section 245(H) of the Income-tax Act, 1961 could grant immunity from prosecution for any offence under any other Central Act including Central Excises and Salt Act, 1944, to the person who has made an application for settlement. The matter was referred to the Ministry of Law who was opined that the Settlement Commission is not competent under the provisions of Section 245(H) of the Income-tax Act to grant immunity from prosecution under those Central Acts where concealment of income or evasion of income-tax is not an offence as such (copy of the advice is enclosed). (Not printed). Pending cases, if any, may be settled on the basis of the advice.