In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Offences and Penalties
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
No prosecution in respect of an offence under section 37, 38, 39 or 40
shall be commenced except at the instance of the Collector and with the sanction of the Attorney General.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
Part