Comptroller, etc., may direct prosecution
59.—(1)  The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf may direct any prosecution for any offence under this Act or any subsidiary legislation made thereunder and may authorise the incurring of such expense as may be necessary to the prosecution.
[46/96]
(2)  Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.