Skip to main content

The Expenditure-tax Act, 1987

Section 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 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.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

Cases citing this section

No order or office report we hold cites this section yet.

Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF