Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

The Business Profits Act, 1947.

23. Institution of procedings and composition of offences.-

  1. A person shall not be proceeded against for an offence under section 21.or section 22 except at the instance of the Inspecting Assistant Commissioner of Income-tax.

  2. No prosecution for an offence punishable under section 21 or section 22 or under the Indian Penal Code shall be instituted in respect of the same facts as those in respect of which a penalty has been imposed under this Act.

  3. The Inspecting Assistant Commissioner of Income-tax may, either before or after the institution of proceedings compound any offence punishable under section 21 or section 22.24.Power to make rules.

Business Profits Act, 1947 Back

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
Powered and driven by Neosys Inc