law: Expenditure-Tax Act, 1987 
  30. Institution of proceedings and composition
  
  of offences 
  (1) A person shall not be proceeded against
  
  for any offence under section 25 or section 26 or section 27 or section 28,
  
  except with the previous sanction of the 38[Chief Commissioner or
  
  Commissioner]:
  Provided  that no such sanction shall be required
  
  where the complainant before the court is a Commissioner (Appeals).
  (2) The 38[Chief Commissioner or
  
  Commissioner] may, either before or after the institution of proceedings,
  
  compound any offence punishable under section 25 or section 26 or section 27 or
  
  section 28.