Sanction requirement for prosecution limits proceedings without prior Commissioner approval; compounding permitted before or after initiation. Proceedings for specified Expenditure-tax offences require prior sanction from the Chief Commissioner or Commissioner before initiating prosecution, ... Summary
Sanction requirement for prosecution limits proceedings without prior Commissioner approval; compounding permitted before or after initiation.
Proceedings for specified Expenditure-tax offences require prior sanction from the Chief Commissioner or Commissioner before initiating prosecution, except where the complainant is a Commissioner (Appeals); additionally, the Commissioner may compound those offences either before or after proceedings are instituted, allowing administrative settlement in lieu of contested prosecution.
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