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The Excess Profits Tax Act, 1940

Section 25Institution of proceedings and composition of offences

In force

s. 25

25. Institution of proceedings and composition of offences (1) A person shall not be proceeded against for an offence under section 23 or section 24 except at the instance of the Inspecting Assistant Commissioner. (2) No prosecution for an offence punishable under section 23 or section 24 or under the [Penal Code] shall be instituted in respect of the same facts as those in respect of which a penalty has been imposed under this Act. (3) The Inspecting Assistant Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 23 or section 24.

  1. 22. The words “Penal Code” were substituted for the words “Pakistan Penal Code” by Section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)

End of s. 25.

Read the contents: The Excess Profits Tax Act, 1940