Non-cognizable offences: specified Expenditure-tax Act offences are treated as non-cognizable despite the Code of Criminal Procedure. Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the Expenditure-tax Act, 1987 shall be deemed to be non-cognizable within the meaning of that Code, thereby qualifying the normal criminal procedure regime and removing ordinary police cognizance and arrest-investigation powers for those tax offences.
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Provisions expressly mentioned in the judgment/order text.
Non-cognizable offences: specified Expenditure-tax Act offences are treated as non-cognizable despite the Code of Criminal Procedure.
Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the Expenditure-tax Act, 1987 shall be deemed to be non-cognizable within the meaning of that Code, thereby qualifying the normal criminal procedure regime and removing ordinary police cognizance and arrest-investigation powers for those tax offences.
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