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        Direct Taxes

        Section 30 - Institution of proceedings and composition of offences

        Expenditure-tax Act, 1987

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        Sanction requirement for prosecution limits proceedings without prior Commissioner approval; compounding permitted before or after initiation. Proceedings for specified Expenditure-tax offences require prior sanction from the Chief Commissioner or Commissioner before initiating prosecution, except where the complainant is a Commissioner (Appeals); additionally, the Commissioner may compound those offences either before or after proceedings are instituted, allowing administrative settlement in lieu of contested prosecution.
                          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.

                                Sanction requirement for prosecution limits proceedings without prior Commissioner approval; compounding permitted before or after initiation.

                                Proceedings for specified Expenditure-tax offences require prior sanction from the Chief Commissioner or Commissioner before initiating prosecution, except where the complainant is a Commissioner (Appeals); additionally, the Commissioner may compound those offences either before or after proceedings are instituted, allowing administrative settlement in lieu of contested prosecution.


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