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TypeBare Act JurisdictionCentral Government

Finance Act, 1988 Section 63

SUBSTITUTION OF NEW SECTION FOR SECTION 35-I - Forsection 35-I of the Wealth-tax Act-, the following section shall be

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https://sooperkanoon.com/act/454946

Bare act section · Research

About this section

Finance Act, 1988 Section 63 is part of Finance Act, 1988 - SUBSTITUTION OF NEW SECTION FOR SECTION 35-I - Forsection 35-I of the Wealth-tax Act-, the following section shall be. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1)A person shall not be proceeded against for an of Fence under this Act except with the previous sanction of' the Chief Commissioner or Director General or Commissioner:

Provided that no such sanction shall be required if the prosecution is at the instance of the Commissioner (Appeals).

(2) Any such offence may, either before or after the institution of proceedings, be compounded by -

(a) the Board or a Cheif Commissioner or a Director General authorised by the Board in this behalf, in a case where the prosecution would lie at the instance of the Commissioner (Appeals);

(b) the Chief Commissioner or Director General or Commissioner, in any other case".

Frequently asked questions

What does Finance Act, 1988 Section 63 provide?

Section Section 63 of the Finance Act, 1988 (SUBSTITUTION OF NEW SECTION FOR SECTION 35-I - Forsection 35-I of the Wealth-tax Act-, the following section shall be) is reproduced on this page as part of the Finance Act, 1988. 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 Act, 1988 Section 63?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1988 Section 63. 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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