Prior sanction for prosecution required; designated tax authorities may compound offences, subject to supervisory directions. Prosecution for offences under the wealth-tax law requires prior sanction of the Commissioner or Commissioner (Appeals), subject to directions from the Chief Commissioner or Director General; the Chief Commissioner or a Director General may compound such offences before or after proceedings. The Board's power to issue instructions includes directing other wealth-tax authorities, including requiring prior Board approval, for proper composition of 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.
Prior sanction for prosecution required; designated tax authorities may compound offences, subject to supervisory directions.
Prosecution for offences under the wealth-tax law requires prior sanction of the Commissioner or Commissioner (Appeals), subject to directions from the Chief Commissioner or Director General; the Chief Commissioner or a Director General may compound such offences before or after proceedings. The Board's power to issue instructions includes directing other wealth-tax authorities, including requiring prior Board approval, for proper composition of offences.
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