(1)No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as the [State Government] [Substituted for the words 'Collecting Government' by the Adaptation of Laws Order, 1950.] 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 48.
