State Act

4O

Section 4O. Proceedings before Settlement Commission to be judicial proceedings.

THE KARNATAKA SALES TAX ACT, 1957

Act no. 25 of 19571957In forceKarnataka (State Act)

4O. Proceedings before Settlement Commission to be judicial proceedings.- (1) Any proceeding 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 Penal Code (Central Act 45 of 1860).]1