Non-cognizable classification of specified wealth-tax offences restricts use of criminal procedure for investigation and arrest powers. Specified offences under the wealth-tax law are classified as non-cognizable, removing their characterization for purposes of the Code of Criminal ... Summary
Non-cognizable classification of specified wealth-tax offences restricts use of criminal procedure for investigation and arrest powers.
Specified offences under the wealth-tax law are classified as non-cognizable, removing their characterization for purposes of the Code of Criminal Procedure and thereby limiting police powers of arrest and cognizance that arise from cognizable offences. The provision operates to substitute the ordinary criminal-procedure treatment of these designated wealth-tax offences with a non-cognizable status, affecting initiation of investigation and related procedural mechanisms governed by the Code.
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