195. Prescribed authorities under section 97. — Any penal deduction from the pay and allowances of a person subject to the Act made under Chapter VIII thereof, may be remitted as hereinafter provided, that is to say— (a) A penal deduction from the pay and allowances of any such person may be remitted by the Central Government, (b) The commanding officer of any such person, other than an officer, who has been absent without leave for a period not exceeding five days may, unless the person is convicted by a court-martial on a charge for such absence, remit the forfeiture of pay and allowances to which that absence renders him liable, (c) A forfeiture of pay and allowances incurred by any such person owing to his absence as a prisoner of war may, (unless it shall have been proved before a court of inquiry that he was taken prisoner through his own wilful neglect of duty, or that he served with or under, or aided, the enemy or that he did not, as soon as possible, return to the service) be remitted by the Chief of the Army Staff, by the officer commanding an army, army corps, division or independent brigade, or by the officer commanding the forces in the field.
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