1[32P. Proceedings before Settlement Commission to be judicial proceedings.--Any proceedings 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 196 of the Indian Penal Code.]
Chapter — Sections
Section 32P
Proceedings before Settlement Commission to be judicial proceedings
Printed from Law on Tips • The Central Excise Act, 1944