Who will file Complaints in Tax Cases?
THOUGH Offences under Central Excise, Customs, Service Tax and Income Tax can result in prosecution and imprisonment, it is not clear as to who should file a complaint in the Court for offences under these statutes. While several laws like the Companies Act stipulate the authorities for filing complaints, the tax laws are surprisingly silent on this.
Section 280B(b) of the Income Tax Act stipulates, "a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act take cognizance of the offence for which the accused is committed for trial."
The Statutes under the Indirect Taxes are absolutely silent on this issue.
Please see my article PROSECUTION UNDER CUSTOMS &EXCISE : WHO SHOULD FILE COMPLAINT? written more than ten years ago.