Section 52 in Karnataka Agricultural Income-Tax Act, 1957
52. Prosecution to be at the instance of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.].
(1)A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the [Joint Commissioner.] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.](2)Before instituting proceedings against any person under sub-section (1), the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall call upon such person to show cause why proceedings should not be instituted against him.(3)The [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] may either before or after the institution of proceedings compound any such offences.
