(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.(2)The [Government] [Substituted for Revenue Minister in section 70(2) by Act X of 1996.] 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.[71. Omitted.] [Section 71 omitted by Act XL of 1966.]
