Previous sanction requirement bars prosecution for specified benami property offences without approval of the competent authority. Prosecution for offences under sections 3, 53 or 54 cannot be instituted without the previous sanction of the competent authority. The competent authority is a Commissioner, a Director, a Principal Commissioner of Income-tax, or a Principal Director of Income-tax as defined under the relevant Income-tax Act provisions. The provision requires prior approval before criminal proceedings may be initiated for the specified benami property offences.
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.
Previous sanction requirement bars prosecution for specified benami property offences without approval of the competent authority.
Prosecution for offences under sections 3, 53 or 54 cannot be instituted without the previous sanction of the competent authority. The competent authority is a Commissioner, a Director, a Principal Commissioner of Income-tax, or a Principal Director of Income-tax as defined under the relevant Income-tax Act provisions. The provision requires prior approval before criminal proceedings may be initiated for the specified benami property offences.
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