Section 35J of The Wealth-tax Act, 1957 View Chapter 8

Certain offences to be non-cognizable.

   1[35J.  Certain offences to be non-cognizable.— Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 35A or section 35B or section 35D or section 35F shall be deemed to be non-cognizable within the meaning of that Code.

1Ins. by Act 41 of 1975, s. 100 (w.e.f. 1-10-1975).