Institution and conduct of prosecutions

(1) No prosecution in respect of any offence punishable under this Act or any enactment hereby repealed, shall be instituted without the sanction of the 1[Deputy Commissioner]1 or such other officer as the Government generally, or the 1[Deputy Commissioner]1 specially, authorizes in that behalf.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

1. (2) The Chief Controlling Revenue Authority, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.
2. (3) The amount of any such composition shall be recoverable in the manner provided by section 46.