Section 306 in The Code Of Criminal Procedure, 1973
306. Tender of pardon to accomplice.
(1) With a view to obtaining the evidence of any person supposed to have been directly or indirectly concerned in or privy to an offense to which this section applies the Chief Judicial Magistrate or a Metropolitan Magistrate at any stage of the investigation or inquiry into or the trial of the offense and the Magistrate of the first class inquiring into or trying the offense at any stage of the inquiry or trial may tender a pardon to such person on condition of his making a full and true dis- closure of the whole of the circumstances within his knowledge relative to the offense and to every other person concerned, whether as principal or abettor in the commission thereof.
(2) This section applies to-
(a) any offense triable exclusively by the Court of Session or by the Court of a Special Judge appointed under the Criminal Law Amendment Act 1952 (46 of 1952 ).
(b) any offense punishable with imprisonment which may extend to seven years or with a more severe sentence.
(3) Every Magistrate who tenders a pardon under sub-section (1) shall record-
(a) his reasons for so doing.
(b) whether the tender was or was not accepted by the person to whom it was made, and shall, on the application made by the accused, furnish him with a copy of such record free of cost.
(4) Every person accepting a tender of pardon made under sub-section (1)-
(a) shall be examined as a witness in the Court of the Magistrate taking cognizance of the offense and in the subsequent trial if any.
(b) shall, unless he is already on bail, be detained in custody until the termination of the trial.
(5) Where a person has, accepted a tender of pardon made under sub-section (1) and has been examined under sub-section (4) the Magistrate taking cognizance of the offense shall without making any further inquiry in the case-
(a) commit it for trial-
(i) to the Court of Session if the offense is triable exclusively by that Court or if the Magistrate taking cognizance is the Chief Judicial Magistrate.
(ii) to a Court of Special Judge appointed under the Criminal Law Amendment Act 1952 (46 of 1952 ) if the offense is triable exclusively by that Court.
(b) in any other case makeover the case to the Chief Judicial Magistrate who shall try the case himself.