Clause 66
Comptroller, etc., may direct prosecution
of Goods And Services Tax Bill
BillNot in forceProvision 11 of 92
Clause 66
(1)
Subject to section 67, the Comptroller or such other officer as may be authorised by the Comptroller in that behalf may direct any prosecution for any offence under this Act or any regulations made thereunder and may authorise the incurring of such expense as may be necessary to the prosecution.
(2)
Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.