Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences

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....ded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):      Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid wealth-tax authorities as he may deem fit for institution of proceedings under this sub-section.]  &nbsp....

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.... 1991, w.e.f. 1-10-1991. Before substitution, sub-sections (1) and (2), as substituted by the Finance Act, 1988, w.e.f. 1-4-1989, stood as under :      "(1) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Chief Commissioner or Director General or Commissioner:      Provided that no such san....