Expenditure-Tax Act, 1987

Institution of proceedings and composition of offences.

30. (1) A person shall not be proceeded against for any offence under section 25 or section 26 or section 27 or section 28, except with the previous sanction of the ⁵⁴[Chief Commissioner or] Commissioner :

Provided that no such sanction shall be required where the complainant before the Court is a Commissioner (Appeals).

(2) The ⁵⁴[Chief Commissioner or] Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.