Prosecution initiation authority broadened to include Joint Commissioner (Appeals) alongside Commissioner (Appeals). The expression "Commissioner (Appeals)" in sub section (1) of section 279 is substituted with "Joint Commissioner (Appeals) or Commissioner (Appeals)", ... Summary
Prosecution initiation authority broadened to include Joint Commissioner (Appeals) alongside Commissioner (Appeals).
The expression "Commissioner (Appeals)" in sub section (1) of section 279 is substituted with "Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby enabling a Joint Commissioner (Appeals) as well as a Commissioner (Appeals) to be the officer named for initiating prosecution under the provision; the amendment takes effect from the commencement date stated in the Bill.
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