Power of Principal Commissioner or Commissioner to grant immunity from prosecution.

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..... on, if he has made an application for settlement under section 245C and the proceedings for settlement have abated under section 245HA. (2) The application to the 2 [Principal Commissioner or] Commissioner under sub-section (1) shall not be made after institution of the prosecution proceedings after abatement. (3) The 2 [Principal Commissioner or] Commissioner may, subject to such conditions as he .....

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..... ny condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. (5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the 2 [Principal Commissioner or] Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any par .....

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