Wealth-tax Act : Prosecutions to be at the instance of Commissioner and power ofCommissioner to

Wealth-tax Act,1957

Act No : 27

Section : Prosecutions to be at the instance of Commissioner and power ofCommissioner to compound offences.

35I. Prosecutions to be at the instance of Commissioner and power of Commissioner to compound offences. (1) A person shall not be proceeded against for an offence under this Act except at the instance of the Commissioner. (2) The Commissioner may, either before or after the institution of proceedings, compound any offence under this Act.