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Section 55, Interest-tax Act, 1974 [S1P-5ZC]

As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].

In Interest-tax Act, 1974 [A10-Q01]. This text from 7 January 1975. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 55, Interest-tax Act, 1974 [S1P-5ZC]. Machine: S1P-5ZC.

55. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Board or by an officer authorised by it in this behalf. (2) 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.

Defined terms in this text (1)

Board: Section 2, Interest-tax Act, 1974 [S1P4A7] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

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Section 55, Interest-tax Act, 1974 [S1P-5ZC]