LawgistThe Expenditure-tax Act
30Institution 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 1 [Chief Commissioner or Commissioner:]
Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).
(2) The 1 [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.
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1. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Application of the Act
- 4 Charge of expenditure-tax
- 5 Meaning of chargeable expenditure
- 6 Tax authorities
- 7 Collection and recovery of expenditure-tax
- 8 Person responsible for collecting tax to furnish prescribed return
- 9 Assessment
- 10 Best judgment assessment
- 11 Chargeable expenditure escaping assessment
- 12 Rectification of mistake
- 13 Time limit for completion of assessment and reassessment
- 14 Interest on delayed payment of expenditure-tax
- 15 Penalty for failure to collect or pay expenditure-tax
- 16 Penalty for failure to furnish prescribed return
- 17 Penalty for concealment of chargeable expenditure
- 18 Penalty for failure to comply with notice
- 19 Penalty not to be imposed in certain cases
- 20 Notice of demand
- 21 Revision of orders by the Commissioner
- 22 Appeals to the Commissioner (Appeals)
- 23 Appeals to Appellate Tribunal
- 24 Application of provisions of Income-tax Act
- 25 Wilful attempt to evade tax, etc
- 26 Failure to furnish prescribed returns
- 27 False statement in verification, etc
- 28 Abetment of false return, etc
- 29 Certain offences to be non-cognizable
- 30 Institution of proceedings and composition of offences
- 31 Power to make rules
- 32 Power to remove difficulties
- 33 Repealed
