https://www.taxtmi.com/acts?id=11158 Investigation expenses are initially defrayed by the Central Government but may be recovered from convicted persons or those ordered to pay damages, from the entity in whose name proceedings are brought to the extent of sums or property recovered, and, where no prosecution follows, from entities, partners, designated partners or other persons dealt with in the inspector's report unless the Central Government directs otherwise; such amounts may carry a first charge on recovered sums and be recoverable as arrears of land revenue, and costs in section 52 proceedings are treated as investigation expenses. en-us Fri, 18 Sep 2009 15:49:08 +0530 Thu, 20 Jun 2024 12:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11158 Investigation expenses are initially defrayed by the Central Government but may be recovered from convicted persons or those ordered to pay damages, from the entity in whose name proceedings are brought to the extent of sums or property recovered, and, where no prosecution follows, from entities, partners, designated partners or other persons dealt with in the inspector's report unless the Central Government directs otherwise; such amounts may carry a first charge on recovered sums and be recoverable as arrears of land revenue, and costs in section 52 proceedings are treated as investigation expenses. Act-Rules LLP Fri, 18 Sep 2009 15:49:08 +0530 https://www.taxtmi.com/acts?id=11158