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        Clause 235 - Chapter not in derogation of any other law.

        Direct Taxes Code, 2010
        Chapter XV
        PROSECUTION

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        Non-derogation principle: prosecution provisions supplement and do not supplant existing laws on offences. The chapter establishes a non-derogation rule: its prosecution provisions are additional and do not displace or restrict prosecution under any other law, preserving concurrent application of prosecutorial measures across enactments.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Non-derogation principle: prosecution provisions supplement and do not supplant existing laws on offences.

                                The chapter establishes a non-derogation rule: its prosecution provisions are additional and do not displace or restrict prosecution under any other law, preserving concurrent application of prosecutorial measures across enactments.


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