Section 83 in The Kerala Agricultural Income Tax Act, 1991
83. Prosecution to be at the instance of the Inspecting Assistant Commissioner.
(1)A person shall not be proceeded against for an offence under Section 80 or section 81 or section 82 except at the instance of the Inspecting Assistant Commissioner.(2)Before instituting proceedings against any person under subsection (1), the Inspecting Assistant Commissioner shall call upon such person to show cause why proceedings should not be instituted against him.(3)The Inspecting Assistant Commissioner, may, either before or after the institution of proceedings, compound any offence.
