Immunity from prosecution: Commissioner may grant conditional immunity for post abatement cooperation and full disclosure. The Commissioner may grant conditional immunity from prosecution to a person whose settlement proceedings have abated, if the person applies before prosecution is instituted and, after abatement, cooperates with the wealth-tax authority and makes a full and true disclosure of net wealth and its derivation. A proviso allows broader immunity for earlier settlement applications. Immunity is withdrawn for non compliance with conditions or if the person concealed material particulars or gave false evidence, after which the Act applies and prosecution may proceed.