The WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018)

MISCELLANEOUS

Section 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.