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

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..... 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.] (2) Any such offence may, either before or after the insti­tution of proceedings, .....

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..... hall 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 sanction shall be required if the prosecution is at the instance of the Commissioner (Appeals). (2) Any such offence may, either before or after the institution of proceedings, be compounded by-- (a) The Board or a .....

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