Prosecution provisions preserve independent criminal proceedings even when tax orders are absent as no defence.

The Chapter preserves prosecution under the Code as an additional, non-derogatory mechanism permitting concurrent proceedings under this Code and other laws, and states that prosecutions under the Chapter operate independently of any administrative or adjudicatory order under the Code; the absence of such an order, including where one cannot be made due to time limitation or any other reason, is expressly declared not to be a defence to prosecution.

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