Section 30: Institution of proceedings and composition of offences.

The Expenditure-tax Act, 1987Central Act · Act 35 of 1987

(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 [Chief Commissioner or Commissioner:]

Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).

(2) The [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.

Where this provision sits

Act	The Expenditure-tax Act, 1987
Section	30
Marginal note	Institution of proceedings and composition of offences.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 26 of 1988. . Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).

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