Prohibition of Benami Property Transactions Act, 1988

Previous sanction.

55. No prosecution shall be instituted against any person in respect of any offence under sections 3, 53 or section 54 without the previous sanction of the ²⁰[competent authority].]

²¹[Explanation.-For the purposes of this section, "competent authority" means a Commissioner, a Director, a Principal Commissioner of Income-tax or a Principal Director of Income-tax as defined in clause (16), clause (21), clause (34B) and clause (34C), respectively, of section 2 of the Income-tax Act, 1961 (43 of 1961).]