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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Immunity from prosecution barred for settlement commission applicants; exemptions limited to the Wealth tax and Income tax Acts.</h1> The amendment to section 22H adds a proviso denying the Settlement Commission power to grant immunity from prosecution under the Indian Penal Code or any Central Act other than the Wealth tax Act and the Income tax Act to persons applying under section 22C on or after the commencement, thereby limiting immunity to matters arising under the Wealth tax and Income tax Acts and excluding other Central enactments and IPC offences.

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