Section 22 in Kerala Plantations (Additional Tax) Act, 1960
22. Prosecutions.
(1)A person shall not be proceeded against for an offence under section 18, section 19, section 20 or section 21 except at the instance of such officer as may be authorised by the Government in this behalf.(2)Before instituting proceedings against any person under sub-section (1) the officer so authorised shall call upon such person to show cause why proceedings should not be instituted against him.(3)The officer so authorised may either before or after the institution of proceedings compound any such offence other than an offence under section 21.
