Non-cognizable offences: specified Expenditure-tax Act offences are treated as non-cognizable despite the Code of Criminal Procedure. Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the ... Summary
Non-cognizable offences: specified Expenditure-tax Act offences are treated as non-cognizable despite the Code of Criminal Procedure.
Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the Expenditure-tax Act, 1987 shall be deemed to be non-cognizable within the meaning of that Code, thereby qualifying the normal criminal procedure regime and removing ordinary police cognizance and arrest-investigation powers for those tax offences.
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