# The Wealth-tax Act, 1957, Section 22L: Proceedings before the Settlement Commission to be judicial proceedings

- Act: The Wealth-tax Act, 1957 (Act 27 of 1957)
- In force from: 1957-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/wealth-tax-act/section/22L/

## Text

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).

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Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.