Section 225 — Expenses of investigation

(1) The expenses of, and incidental to, an investigation by an
inspector appointed by the Central Government under this Chapter other than expenses of inspection under
section 214 shall be defrayed in the first instance by the Central Government, but shall be reimbursed by
the following persons to the extent mentioned below, namely:—
(a) any person who is convicted on a prosecution instituted , or who is ordered to pay damages or
restore any property in proceedings brought, under section 224, to the extent that he may in the same

1. Ins. by Act 31 of 2016, s. 255 and the Eleventh Schedule (w.e.f. 15-11-2016).

proceedings be ordered to pay the said expenses as may be specified by the court convicting such
person, or ordering him to pay such damages or restore such property, as the case may be;
(b) any company or body corporate in whose name proceedings are brought as aforesaid, to the
extent of the amount or value of any sums or property recovered by it as a result of such proceedings;
(c) unless, as a result of the investigation, a prosecution is instituted under section 224,—
(i) any company, body corporate, managing director or manager dealt with by the report of the
inspector; and
(ii) the applicants for the investigation, where the inspector was appointed under section 213,
to such extent as the Central Government may direct.
(2) Any amount for which a company or body corporate is liable under clause ( b) of sub-section (1)