Power of or Principal Commissioner or Commissioner to grant immunity from prosecution.

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..... munity from prosecution, if he has made an application for settlement under section 245C and the proceedings for settlement have abated under section 245HA. (2) The application to the or 2 [Principal Commissioner or] Commissioner under sub-section (1) shall not be made after institution of the prosecution proceedings after abatement. (3) The or 2 [Principal Commissioner or] Commissioner .....

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..... d withdrawn, if such person fails to comply with any condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. (5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the or 2 [Principal Commissioner or] Commissioner, if he is satisfied that such person had, in the cou .....

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