section 64
Institution and conduct of prosecutions.
The Bombay Stamp Act, 1958Tax195862 sections6 chapters
Chapter VI REFERENCE, REVISION AND APPEAL
Statutory text
- (1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as the State Government generally, or the Collector specially, authorises in that behalf.
- (2) The Chief Controlling Revenue Authority or any officer generally or specially authorised by it in this behalf, may stay any such prosecution or compound any such offence.
- (3) The amount of any such composition shall be recoverable in the manner provided by section 46.
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