Amendment status not verified — confirm the current text below against the official source.
(1) A person shall not be proceeded ttlo be. at against for an offence under section 40 or 41 le ms- I . f h A . C . tance of except at t 1e Instance o t e sststant ommiS- the Assis- sioncr of Agricultural J ncome-tax. t~t _Com- (2) Before instituting proceedings against m1SS10ner. d b · (1) h A · any person un cr su -section t e sststant Commissioner of Agricultural Income-tax shall call upon such person to show cause why proceed- ings should not be instituted against him. (3) The Assistant Commissioner of Agricul- tural Income-tax may stay any such proceedings or compound any such offence. CHAPTER VIII MISCELLANEOUS. Place of