23. Institution of procedings and composition of offences.-
(1)A person shall not be proceeded against for an offence under section 21 or section 22 except at the instance of the Inspecting Assistant Commissioner of Income- tax.(2)No prosecution for an offence punishable under section 21 or section 22 or under the Indian Penal Code shall be instituted in respect of the same facts as those in respect of which a penalty has been imposed under this Act.(3)The Inspecting Assistant Commissioner of Income- tax may, either before or after the institution of proceedings compound any offence punishable under section 21 or section 22.
