In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
No prosecution in respect of an offence under section 78, 79, 80, 81
or 86M shall be commenced except at the instance of or with the sanction of the Collector or the Public Prosecutor.
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 76, 79, 80 and 83, 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 76, 79, 80 and 83, a Deputy Collector so appointed;