Power of Settlement Commission to grant immunity from prosecution and penalty

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..... has co-operated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 1 [and also either wholly or in part from the imposition of any penalty and fine] under this Act, with respect to the cas .....

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..... drawn by the Settlement Commission, if it is satisfied that such person 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 settlem .....

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..... he Settlement Commission , the words, sub-section (5) of section 32F within the time specified in such order has been substituted by Finance Act 2007 with effect from 1st day of June, 2007 4.Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, 2 [Explanation.- For the removal of doubts, it is hereby declared that applications filed before the Settlement .....

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