TMI BlogAmendment of section 35X X X X Extracts X X X X X X X X Extracts X X X X ..... following sub-sections shall be substituted with effect from the 1st day of April, 1989, namely :- "(3) A person shall not be proceeded against for an offence under this Act except with the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, 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.".
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