Prosecution :
Section – 242. (1) If, from any report made under, it appears to the Central Government that any person has, in relation to the company or in relation to any other body corporate [***], whose affairs have been investigated by virtue of , been guilty of any offence for which he is criminally liable, the Central 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 other employees] and [agents of the company or body corporate], as the case may be (other than the accused in the proceedings), to give the Central Government all assistance in connection with the prosecution which they are reasonably able to give.
(2) Sub-section (6) of shall apply for the purposes of this section, as it applies for the purposes of that section.