Section 23: Institution of proceedings and composition of offences.

The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 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 (45 of 1860) except at the instance of the [Chief Commissioner or Commissioner.]

(2) The [Chief Commissioner or Commissioner] may, either before or after the institution of proceedings, compound any offence punishable under section 20 or section 21 or section 22.

Where this provision sits

Act	The Companies (Profits) Surtax Act, 1964
Section	23
Marginal note	Institution of proceedings and composition of offences.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s. 187, for "Commissioner" (w.e.f. 1-4-1988).

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