law: Expenditure-Tax Act, 1987 
  29. Certain offences to be non-cognizable 
  Notwithstanding anything contained in the Code
  
  of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 25
  
  or section 26 or section 27 or section 28 shall be deemed to be non-cognizable
  
  within the meaning of that Code.