23. (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 ¹[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.