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Expenditure-Tax Act, 1987

30. Institution of proceedings and composition of offences

(1) A person shall not be proceeded against for any offence under section 25 or section 26 or section 27 or section 28, except with the previous sanction of the 38[Chief Commissioner or Commissioner]:

Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).

(2) The 38[Chief Commissioner or Commissioner] may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.



Expenditure-Tax Act, 1987 Back




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