https://www.taxtmi.com/acts?id=8747 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. en-us Fri, 02 May 2008 10:55:33 +0530 Fri, 02 May 2008 10:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8747 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. Act-Rules F. Acts / Amendment Acts Fri, 02 May 2008 10:55:33 +0530 https://www.taxtmi.com/acts?id=8747