(1) If, from any report made under section 64 it appears to the State Government that any person has, in relation to the corporation whose affairs have been investigated as aforesaid been guilty of any offence for which he is criminally liable, the State Government may, after taking such legal advice as it thinks fit, prosecute such person for the offence; and it shall be the duty of all officers and agents of the corporation other than the accused in the proceedings, to give the State Government all assistance in connection with the prosecution which they are reasonably able to give.
(2) A copy of the report of the person appointed under section 63 authenticated in such manner, if any, as may be prescribed, shall be admissible in any legal proceeding as evidence of the opinion of such person in relation to any matter contained in the report.