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Union of India - Section

Section 30 in Expenditure-Tax Act, 1987

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 [Chief Commissioner or Commissioner:] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).]Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).
(2)The [Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).] 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.