Indian Income-Tax Act, 1922
Section - 53 - Prosecution to be at instance of Inspecting Assistant Commissioner
53. Prosecution to be at instance of Inspecting Assistant Commissioner.—(1) A person shall not be proceeded against for an offence under section 51 or section 52 except at the instance of the [Inspecting Assistant Commissioner].[(2) The Inspecting Assistant Commissioner may either before or after the institution of proceedings compound any such offence.]
Substituted for "Assistant Commissioner" by s. 65, Indian I.T. (Amendment) Act, 1939. Substituted, by s. 65, s. 64, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
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