The Central Excise Act, 1944 · III — POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS

Section 32P. Proceedings before Settlement Commission to be judicial proceedings

In force · As amended up to 2026-08

1[ 32P. Proceedings before Settlement Commission to be judicial proceedings .—Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]

Source: India Code