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        F. Acts / Amendment Acts

        Section 81 - Amendment of section 35-I

        Finance (No. 2) Act, 1991
        WEALTH-TAX

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        Previous sanction requirement for wealth tax prosecution now central, with supervisory directions and composition powers clarified. Section 35 I is amended to substitute subsections (1) and (2) so that prosecution for an offence requires the previous sanction of the Commissioner of Commissioner (Appeals), with the Chief Commissioner or Director General able to issue instructions for institution of proceedings and to compute any such offence before or after institution. An Explanation clarifies that the Board's power to issue instructions includes directing other wealth tax authorities, including requiring previous Board approval, for proper composition of offences under this section.
                          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 for wealth tax prosecution now central, with supervisory directions and composition powers clarified.

                                Section 35 I is amended to substitute subsections (1) and (2) so that prosecution for an offence requires the previous sanction of the Commissioner of Commissioner (Appeals), with the Chief Commissioner or Director General able to issue instructions for institution of proceedings and to compute any such offence before or after institution. An Explanation clarifies that the Board's power to issue instructions includes directing other wealth tax authorities, including requiring previous Board approval, for proper composition of offences under this section.


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