Prosecution Can Start Immediately Upon Offense Discovery u/s 132 of CGCT Act, No Preliminary Steps Needed.

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Full Text of the Document

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....Prosecution u/s 132 of CGCT Act - This Court is in complete agreement with the stand taken by the department that Section 132 can be directly resorted, wherever offence is committed and it is not necessary to follow the procedure of assessment, demand and recovery or penalty proceedings - the moment a competent officer on inspection and search, finds any offence committed u/s 132, prosecution can be directly launched....