section 21
Proceedings to be taken at the instance of the Commissioner
The Jammu and Kashmir Agricultural Income Tax Act, 1962Tax196231 sections6 chapters
Chapter V OFFENCES AND PENALTIES
Statutory text
- (1) A person shall not be proceeded against for an offence under section 20 except at the instance of the Commissioner.
- (2) Before instituting proceedings against any person under sub-section (1), the Commissioner shall call upon such person to show cause why proceedings should not be instituted against him.
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