Section 30 - Institution of proceedings and composition of offences - Expenditure-tax Act, 1987

Institution of proceedings and composition of offences. 30. (1) A person shall not be proceeded against for any offence under section 25 or section 26 or section 27 or section 28, except with the previous sanction of the [Chief Commissioner or] Commissioner : Provided that no such sanction shall be required where the com plainant before the Court is a Commissioner (Appeals). (2) The [Chief Commissioner or] Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or sec tion 28.