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of <h1>Section 438 of Companies Act: Special Courts follow Criminal Procedure Code, 1973; treated as Session or Magistrate Courts.</h1> The Companies Act, 2013, under Section 438, states that the provisions of the Code of Criminal Procedure, 1973, apply to proceedings before a Special Court unless specified otherwise in the Act. For these proceedings, a Special Court is considered equivalent to a Court of Session, a Metropolitan Magistrate, or a Judicial Magistrate of the First Class. Additionally, the individual conducting a prosecution in a Special Court is regarded as a Public Prosecutor. This section was amended by The Companies (Amendment) Act, 2017.
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