Section22L
The Wealth-tax Act, 1957

Proceedings before the Settlement Commission to be judicial proceedings

Spent From 01 Apr 1957 Act 27 of 1957 As on 16 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957

Section 22L of the Wealth-tax Act, 1957 deals with proceedings before the 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). The Act came into force on 01 Apr 1957.

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).

Section 22L, The Wealth-tax Act, 1957 (Act 27 of 1957).

Questions about Section 22L

What does Section 22L of the Wealth-tax Act deal with?

Section 22L of the Wealth-tax Act is headed "Proceedings before the 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).

How do I find court cases under Section 22L of the Wealth-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Wealth Tax Act 22L, section 22L Wealth Tax Act, section 22L of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 22L of the Wealth-tax Act come into force?

Section 22L of the Wealth-tax Act, cited as Wealth Tax Act 22L, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.