TMI BlogProsecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offencesX X X X Extracts X X X X X X X X Extracts X X X X ..... e under this Act except 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1988, w.e.f. 1-4-1989, stood as under : "(1) A person shall 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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