Clause 229 - Chapter not in derogation of any other law or any other provision of this Code - Direct Taxes Code Bill, 2009

CHAPTER - XIII PROSECUTION Chapter not in derogation of any other law or any other provision of this Code 229. (1) The provisions of this Chapter are in addition to, and not in derogation of, the provisions of any other law providing for prosecution for offences thereunder. (2) The provisions of this Chapter shall be independent of any order under this Code that may be made, or has not been made, on any person and it shall be no defence that the order has not been made on account of time limitation or for any other reason.