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Sanction requirement: prior administrative approval required before instituting prosecution for specified taxation offences under the Bill. No prosecution for the offence under section 113 may be instituted without the previous sanction of the Chief Commissioner of Income-tax; the clause creates a procedural bar requiring prior administrative approval before criminal proceedings under the Bill's taxation offence provision may commence.
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Provisions expressly mentioned in the judgment/order text.
<h1>Sanction requirement: prior administrative approval required before instituting prosecution for specified taxation offences under the Bill.</h1> No prosecution for the offence under section 113 may be instituted without the previous sanction of the Chief Commissioner of Income-tax; the clause creates a procedural bar requiring prior administrative approval before criminal proceedings under the Bill's taxation offence provision may commence.
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