TMI BlogProsecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. 55. (1) A person shall not be proceeded against for an offence under section 49 to section 53 (both inclusive) except with the sanction of the Principal Commissioner or Commissioner or the Commissioner (Appeals), as the case may be. (2) The Principal Chief Commissioner or the Chief Commissioner may issue such instructions, or directions, to the tax authorities referred to in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 53 except with the sanction of the Principal Commissioner or Commissioner or the Commissioner (Appeals), as the case may be. The said clause further provides that the Principal Chief Commissioner or the Chief Commissioner may issue such instructions, or directions, to such Principal Commissioner or Commissioner or Commissioner (Appeals) as he may think fit for the institution of proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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