Proceedings before Settlement Commission to be judicial proceedings.

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 Indian Penal Code (45 of 1860).

245M. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.—[Omitted by the Finance Act11of1987 s. 67, (w.e.f. 1-61987).]

1[CHAPTER XIX-B

ADVANCE RULINGS