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of <h1>Offences under Companies Act, 1956 require written complaint by Registrar, shareholder, or government representative for prosecution.</h1> Offences under the Companies Act, 1956, can only be prosecuted upon a written complaint by the Registrar, a shareholder, or a person authorized by the Central Government. The court may also recognize offences related to securities and dividend non-payment upon a complaint by a Securities and Exchange Board of India representative. The personal attendance of the Registrar or government-authorized complainant is not mandatory unless required by the court. These provisions do not apply to actions taken by a liquidator concerning offences during company winding-up, and a liquidator is not considered an officer of the company under this section.
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