Section 59
Additional provisions as to certain offences
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 74 of 124
Section 59
(1)
No proceedings for an offence under section 52, 54 or 58
shall be instituted more than twelve years after the offence was committed.
(2)
Any person who aids, abets or incites another person to commit an offence under section 52, 54 or 56 shall be deemed to have committed the same offence and shall be liable to the same penalty.