law: Companies Act, 2013 
  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:Ś
  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 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,Ś
                       
  
   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 )
  
  shall be a first charge on the sums or property mentioned in that clause.