Section 55: Previous sanction.

The Prohibition of Benami Property Transactions Act, 1988Central Act · Act 45 of 1988

No prosecution shall be instituted against any person in respect of any offence under sections 3, 53 or section 54 without the previous sanction of the [competent authority].]

[Explanation.--For the purposes of this section, "competent authority" means a Commissioner, a Director, a Principal Commissioner of Income-tax or a Principal Director of Income-tax as defined in clause (16), clause (21), clause (34B) and clause (34C), respectively, of section 2 of the Income-tax Act, 1961 (43 of 1961).]

Where this provision sits

Act	The Prohibition of Benami Property Transactions Act, 1988
Section	55
Marginal note	Previous sanction.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

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 23 of 2019. . Subs. by Act 23 of 2019, s. 180, for "Board" (w.e.f. 1-9-2019).
inserted. . Ins. by s. 180, ibid. (w.e.f. 1-9-2019).

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