Indian Stamp Act, 1899
70. Institution and conduct of prosecutions
(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this Act or any Act hereby repealed, shall be instituted without the sanction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 93[the 94[State
Government] generally, or the Collector specially, authorizes in that behalf.
(2) The Chief Controlling Revenue-authority, or any officer
generally or specially authorized 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.