2[30. Offences and composition of offences.- (1) The assessing authority may institute prosecution in respect of an offence specified in Section 23 in a Court, not inferior to that of a Magistrate of the First Class.
(2) The assessing authority shall exercise the powers specified in Section 26 in respect of such offence subject to the control and direction of the Joint Commissioner.]
2. Rule 30 substituted by Notification No. FD 149 CSL 2006, dated 7-8-2006 and shall be deemed to have come into force w.e.f. 1-4-2006