In terms of Section 73(3) and 73(4) of MGL
- All offences where the evasion of tax is less than Rs.250 lakh shall be non-cognizable and bailable,
- All offences where the evasion of tax exceeds Rs.250 lakh shall be cognizable and nonbailable.
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In terms of Section 73(3) and 73(4) of MGL
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