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Stamp Act · s 68

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s 68Institution and conduct of prosecution

(1)

No prosecution in respect of any offence punishable under this

Act shall be instituted without the sanction of the Collector.

(2)

The Chief Revenue Authority, or any officer generally or specially authorised by him in this behalf, may stay any such prosecution or compound any such offence.

(3)

The amount of any such composition shall be recovered in accordance with the provisions of any Act providing for the institution of suits by the Government for the time being in force.