$$Literary$,$ amendment of section $4$ of the Criminal Procedure Act, Cap. $20$ R$.$ E$.2019,$ by the Written

Laws $($Miscellaneous Amendments$)$ Act, No$.1$ of $2022$ to rank criminal proceedings as secondary

option in so far as tax administration is concerned makes penal provisions in the tax statutes

redundant or otherwise obsolete. Further, it even makes the study about tax crimes and its predicate

offences and its related aspects redundant$.$ Anonymous

Critically discuss the above contention.