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.