Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
LAWxPERT Anmelden Kostenloses Konto

Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 Art. 83Prosecution.

PART X

In KraftAmtlicher Text

(1) Deleted by . III of 2026

(2) Notwithstanding the provisions of the Criminal Code, the

Attorney General shall have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedings under this Part.

(3) Deleted by VII of 2019

(4) Article 21 of the Criminal Code and the Probation Act shall not apply with respect to any conviction under this Act.

(5) In any criminal proceedings under this Part the Commissioner personally or any other officer designated by him may, notwithstanding the provisions of any other law, produce the evidence, plead and otherwise conduct the prosecution instead of or jointly with the police.

(6) Should the evidence of the Commissioner or of the officer designated by him as aforesaid be required as part of the case for the prosecution, he shall be heard before assuming the duties of a prosecuting officer unless the necessity of his giving evidence arises at a later stage: provided that the Commissioner or other officer as aforesaid may state the facts constituting the offence before giving evidence.

Änderungsgeschichte
  • Amended by III.2026.65