73. Cognizance of offences
No prosecution for any offence under sub-section (4) of section 71 shall be instituted except with the written consent of the 1[Joint] Commissioner.
Acts
73. Cognizance of offences
Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.