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of <h1>Companies Act Special Court prosecutions follow CrPC procedure, treating judges as criminal courts and prosecutors as Public Prosecutors</h1> The Code of Criminal Procedure, 1973 applies to proceedings before a Special Court under the Companies Act, 2013 unless otherwise provided in the Act, thereby importing CrPC procedural rules into such prosecutions. The Special Court is statutorily deemed to be a Court of Session or, as applicable, a Metropolitan Magistrate or a Judicial Magistrate of the First Class, and the prosecutor conducting proceedings before the Special Court is deemed to be a Public Prosecutor, with the consequence that the Special Court exercises corresponding criminal court powers and follows the procedural framework, roles, and prosecutorial status prescribed under the CrPC for the relevant class of criminal court.
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