Section 23 in The Companies (Profits) Surtax Act, 1964
23. Institution of proceedings and composition of offences.-
(1)A person shall not be proceeded against for an offence under section 20 or section 21 or section 22 or under the Indian Penal Code (65 of 1860) except at the instance of the [Chief Commissioner or Commissioner] [Substituted for the word "Commissioner" by the Act 04 of 1988, section 187].(2)The [Chief Commissioner or Commissioner] [Substituted for the word "Commissioner" by the Act 04 of 1988, section 187] may, either before or after the institution of proceedings, compound any offence punishable under section 20 or section 21 or section 22.
