Bare ActsThe KARNATAKA SALES TAX ACT, 1957

Section 4L

Power of Settlement Commission to grant immunity from prosecution and penalty

Amendment status not verified — confirm the current text below against the official source.

Power of Settlement Commission to grant immunity from prosecution and penalty.- (1) If the Settlement Commission, is satisfied that any person who made the application for settlement under this section has co-operated with the Settlement Commission in the proceedings before it, the Settlement Commission may grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act, and also (either wholly or in part) from the imposition of any penalty under this Act, with respect to the matters in the case covered by the settlement: Provided that no such immunity shall be granted in cases where the proceedings for the prosecution for any such offence has been instituted before the date of receipt of the application under sub-section (1) of section

Section 4L – The KARNATAKA SALES TAX ACT, 1957 | DailyLaw.ai