Power of Commissioner to grant immunity from penalty.

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..... nder section 22HA; and (b) the penalty proceedings have been initiated under this Act. (2) The application to the Commissioner under sub-section (1) shall not be made after the imposition of penalty after abatement. (3) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from the imposition of any penalty under this Act, if he is satis .....

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