Prohibition of Benami Property Transactions Act, 1988 · Chapter VII: Offences and Prosecution
Section 55: Previous sanction
No prosecution shall be instituted against any person in respect of any offence under sections 3, 53 or section 54 without the previous sanction of the [competent authority].]
[Explanation.—For the purposes of this section, "competent authority" means a Commissioner, a Director, a Principal Commissioner of Income-tax or a Principal Director of Income-tax as defined in clause (16), clause (21), clause (34B) and clause (34C), respectively, of section 2 of the Income-tax Act, 1961 (43 of 1961).]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 55
No Supreme Court judgment in our database cites this section yet.