Act Number: 35

Act Name: The Expenditure-tax Act, 1987

Year: 1987

Enactment Date: 1987-09-14

Long Title: An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 30: Institution of proceedings and composition of offences.
    (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 1 [Chief Commissioner or Commissioner:]
     Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).
     (2) The 1 [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.
Notes:
1. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
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