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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 91

Immunity from Prosecution and Imposition of Penalty in Certain Cases

~1 min read
https://sooperkanoon.com/act/25852

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 91 is part of Finance (No. 2) Act, 1998 - Immunity from Prosecution and Imposition of Penalty in Certain Cases. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The designated authority shall, subject to the conditions provided in section 90, grant immunity from instituting any proceeding for prosecution for any offence under any direct tax enactment or indirect tax enactment, or from the imposition of penalty under any of such enactments, in respect of matters covered in the declaration under section 88.

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 91 provide?

Section Section 91 of the Finance (No. 2) Act, 1998 (Immunity from Prosecution and Imposition of Penalty in Certain Cases) is reproduced on this page as part of the Finance (No. 2) Act, 1998. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 1998 Section 91?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 91. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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