(1)No prosecution in respect of any offence punishable under this Act or the law relating to stamps heretofore in force shall be instituted without the sanction of the Collector or such other officer as [the Government] [In section 9, 10, 16, 18, 26, 33(3), 37, 49, 57, 70(1), 75, 76-A and 78 for the words 'High Highness' the words 'the Government' substituted by Act X of 1996.] generally, or the Collector specially, authorises in that behalf.
