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of <h1>Special Courts Handle All Companies Act Offences; High Court Decides Jurisdiction; Summary Trials for Minor Offences Allowed</h1> All offences under the Companies Act are triable exclusively by Special Courts designated for the area where the company's registered office is located. If multiple Special Courts exist, the High Court specifies which one will preside. Magistrates can authorize the detention of accused individuals for up to 15 days, or 7 days for Executive Magistrates, before forwarding them to a Special Court. Special Courts have the authority to take cognizance of offences without prior commitment and can try related non-Act offences concurrently. They may conduct summary trials for offences punishable by up to three years, with certain limitations on sentencing.
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