Prior sanction requirement restricts initiation of tax offence proceedings; inferior forums are precluded from trial. No court may take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the ... Summary
Prior sanction requirement restricts initiation of tax offence proceedings; inferior forums are precluded from trial.
No court may take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class may try such offences, creating both a sanction requirement and a limitation on trial fora for tax offences.
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