Wealth-Tax Act, 1957
Section - 22L - Proceedings before the Settlement Commission to be judicial proceedings
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 19690, of the Indian Penal Code (45 of 1860).
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