Power of Settlement Commission to grant immunity.

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..... ement, from— (a) imposition of any penalty under this Code or under the Income-tax Act, 1961 or the Wealth-tax Act, 1957 as they stood immediately before the commencement of this Code; or (b) prosecution for any offence under this Code or under the Income-tax Act, 1961 or the Wealth-tax Act, 1957 as they stood immediately before the commencement of this Code, instituted aft .....

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..... or (c) had, in the course of the settlement proceedings, concealed any particular material to the settlement or given false evidence. (4) The person, in whose case the immunity is withdrawn under sub-section (4),— (a) may be tried— (i) for the offence with respect to which the immunity was granted; (ii) for any other offence of which he appears to be guil .....

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