Prosecution authority expanded under black money law, adding Director level and additional investigative officers to initiation requirements. Amendments to the Black Money Act add investigative designations-specifically inserting Joint Director after Joint Commissioner and Assistant Director and Deputy Director after Deputy Commissioner-and broaden prosecutorial initiation provisions by substituting the marginal heading to require prosecution at the instance of senior revenue leadership and by expressly including the Principal Director General and the Director General alongside the Chief Commissioner.
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.
Prosecution authority expanded under black money law, adding Director level and additional investigative officers to initiation requirements.
Amendments to the Black Money Act add investigative designations-specifically inserting Joint Director after Joint Commissioner and Assistant Director and Deputy Director after Deputy Commissioner-and broaden prosecutorial initiation provisions by substituting the marginal heading to require prosecution at the instance of senior revenue leadership and by expressly including the Principal Director General and the Director General alongside the Chief Commissioner.
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