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Prosecution.

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.... of any offence for which he is crimi­nally liable, the Central Government may, after taking such legal advice as it thinks fit, prosecute such person for the offence; and it shall be the duty of [2][all officers and other employees] and [3][agents of the company or body corporate], as the case may be (other than the accused in the proceedings), to give the Central Government all assistance in....

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