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The Expenditure-tax Act, 1987

Section 30Institution of proceedings and composition of offences

Read in the full Act
Section 30: Institution of proceedings and composition of offences

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 [Chief Commissioner or Commissioner:]

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

(2)

The [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.

Amendment notes (1)
  1. Subs w.e.f. 1-4-1988 . Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).