Penalties and Offences Chapter XIII Penalties and Offences 86 Penalties 87 Automatic mitigation and increase of penalties 88 Relationship to assessment and impact on criminal penalties 89 Offences and criminal penalties 90 Offences by companies, etc. 91 Cognizance of offences 92 Investigation of offences 93 Compounding of offences 94 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.