131. Previous approval of Inspecting Joint Commissioner for imposing penalty.-

131.  Previous  approval  of  Inspecting  Joint  Commissioner  for  imposing penalty.- 

The Deputy Commissioner of Taxes shall not impose any penalty under  this  Chapter  without  the  previous  approval  of  the  Inspecting  Joint Commissioner except in the cases referred to in section 124 ¹[.

[Provided that under sub section (2A) of section 128 shall be imposed without previous approval of the Board.]

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¹Subs. full-stop for semi- colon and proviso by F.A. 1998 subsequently omitted by F.A 1999

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