22M. [Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.]

Omitted by the Finance Act, 1987, s. 87 (w.e.f. 1-6-1987). Earlier it was inserted by Act 41 of 1975, s. 93 (w.e.f. 1-4-1976) which was later amended by Act 67of 1984, s. 64 (w.e.f. 1-10-1984).