Prior sanction requirement: prosecution for commodities transaction tax offences requires prior sanction before institution to proceed. Section 119 of the Finance Act, 2008 provides that no prosecution shall be instituted against any person for any offence under section 113 except with the previous sanction of the Chief Commissioner of Income tax, thereby requiring prior administrative approval before initiating criminal proceedings under the Commodities Transaction Tax regime.
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 requirement: prosecution for commodities transaction tax offences requires prior sanction before institution to proceed.
Section 119 of the Finance Act, 2008 provides that no prosecution shall be instituted against any person for any offence under section 113 except with the previous sanction of the Chief Commissioner of Income tax, thereby requiring prior administrative approval before initiating criminal proceedings under the Commodities Transaction Tax regime.
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