Indian Income Tax
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Cognizance Of Offences

  1. No court shall take cognizance of any offence under this Act except on a complaint made by-

    1. A Board or any officer authorised in this behalf by it; or

    2. any person who has given notice of not less than sixty days, in the manner prescribed, of the alleged offence and of his intention to make a complaint to the Board or officer authorised as aforesaid, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

  2. Where a complaint has been made under clause (b), the

    Board shall, on demand by such person, make available the relevant reports in its possession to that person:

    Provided that the Board may refuse to make any such report available to such person if the same is, in its opinion, against the public interest.

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