section 4O
Proceedings before Settlement Commission to be judicial proceedings
The 1[Karnataka] Sales Tax Act, 1957Tax195767 sections6 chapters
Chapter II Chapter II
Statutory text
(1) 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 196 of the Penal Code (Central Act 45 of 1860).]
1 Inserted by Act, 3 of 2004 w.e.f. 29.1.2004.
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