it is to consider whether there is written consent of the Commissioner to the prosecution for the offence against the accused persons supra, it is now only at the crime stage. Even taken for arguments sake of giving of report to register the crime is initiation of prosecution in setting law in motion from the contention of the learned counsel for the petitioners, the important aspect to consider then is whether the Additional Commissioner is within the meaning of the Commissioner under the Act for according written consent to the Commercial Tax Officer concerned, who set the law in motion on giving report to the police in registering the crime. In fact, it is pursuant to the report of the 2nd respondent to the Deputy Commissioner of Police, CCS, in RC Tin 36656158794, dt. 12.05.2017 against the petitioners herein speaks that the Deputy Commissioner of Commercial Tax, Secunderabad communicated the opinion received from the Additional Commissioner, Commercial Tax Enforcement, Hyderabad which are references 2 and 1 of April, 2017 with instructions to file suitable criminal proceedings against these accused persons in relation to the offences supra. Thus, it refers to RC.No.AC.III/ 84/ 2015 dt.20.04.2017 of Additional Commissioner addressed to the Deputy Commissioner who in turn addressed by RC.No.A4/ 456/ 2017/ 24.04.2017 to the 2nd respondent herein, to set the law in motion. There is nothing from the provisions of the Act to show that for the purpose of Section 62 of the Act, the consent of the Additional Commissioner tantamount to consent of
