32P Proceedings before Settlement Commission to be judicial proceedings | Knowledge Bank

SECTION 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 (45 of 1860).

¹[“Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.]

Notes:-

1.Inserted by The Finance Act, 2025 dated 29.03.2025

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