Section 23(1) in The Companies (Profits) Surtax Act, 1964
(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].
