Immunity from prosecution withdrawn where settlement terms are unpaid or conditions breached under wealth-tax law Amendment restricts Settlement Commission immunity: immunity is not available where prosecution began before receipt of an application under section 22C; immunity granted under subsection (1) is withdrawn if the person fails to pay sums specified in the order of settlement under section 22D(4) within prescribed time or otherwise breaches conditions, after which the Act applies as if immunity had not been granted.
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Provisions expressly mentioned in the judgment/order text.
Immunity from prosecution withdrawn where settlement terms are unpaid or conditions breached under wealth-tax law
Amendment restricts Settlement Commission immunity: immunity is not available where prosecution began before receipt of an application under section 22C; immunity granted under subsection (1) is withdrawn if the person fails to pay sums specified in the order of settlement under section 22D(4) within prescribed time or otherwise breaches conditions, after which the Act applies as if immunity had not been granted.
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