Vidhi Codex

The Telangana Taxation Offences (Inapplicability of Limitation) Act, 1982

The Telangana Taxation Offences (Inapplicability of Limitation) Act, 1982

Tax19823 sections

The Telangana Taxation Offences (Inapplicability of Limitation) Act, 1982, removes the legal time limits for prosecuting tax-related crimes. Under general Indian criminal law, prosecutors must bring charges within a specific timeframe, but this Act ensures those limits do not apply to tax offenses specified by the state government. It applies to individuals and businesses accused of tax evasion or related financial infractions in Telangana. This law matters because it prevents tax offenders from escaping justice simply due to delays in investigation, allowing the government to initiate prosecution at any time, thereby serving as a strong deterrent against financial crimes.

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  1. 1. Short title, extent, commencement and application.
  2. 2. Chapter XXXVI of Code of Criminal Procedure, 1973 not to apply to certain offences.
  3. 3. Power of Government to amend the Schedule.

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