Section 35I:
Prosecutions to be with the previous sanction of certain wealth - tax authorities and their power to compound offences.
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(1) A person shall not be proceeded against for an offence 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 the institution of proceedings, be compounded by the
Chief Commissioner or a Director General.
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Explanation.—For the removal of doubts, it is hereby declared that the power of the Board to issue
orders, instructions or directions under this Act shall include and shall be deemed always to have included
the power to issue instructions or directions (including instructions or directions to obtain the previous
approval of the Board) to other wealth-tax authorities for the proper composition of offences under this
section.
Notes:
1. Subs. by Act 26 of 1988, s. 63, for section 35-I (w.e.f. 1-4-1989).
2. Subs. by Act 49 of 1991, s. 81, for sub-sections (1) and (2) (w.e.f. 1-10-1991).
3. Ins. by s. 81, ibid. (w.e.f. 1-4-1991)