Immunity from prosecution may be granted after settlement abatement, subject to cooperation, disclosure, and withdrawal conditions. The Commissioner may grant immunity from prosecution to a person whose settlement under section 245C has abated under section 245HA, provided the application is made before prosecution is instituted; immunity is conditional on post abatement cooperation and full and true disclosure, may be extended for earlier applicants to offences under other Central Acts, and may be withdrawn if conditions are breached or if concealment or false evidence is established.
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.
Immunity from prosecution may be granted after settlement abatement, subject to cooperation, disclosure, and withdrawal conditions.
The Commissioner may grant immunity from prosecution to a person whose settlement under section 245C has abated under section 245HA, provided the application is made before prosecution is instituted; immunity is conditional on post abatement cooperation and full and true disclosure, may be extended for earlier applicants to offences under other Central Acts, and may be withdrawn if conditions are breached or if concealment or false evidence is established.
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