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<h1>Most Offences Under Companies Act, 2013 Are Non-Cognizable; Court Order Needed for Investigation, With Some Exceptions.</h1> Under Section 439 of the Companies Act, 2013, all offences under this Act, except those specified in Section 212(6), are considered non-cognizable, meaning they cannot be investigated without a court order. Courts can only acknowledge offences based on written complaints by the Registrar, a company shareholder, or an authorized government representative. However, the Securities and Exchange Board of India can authorize complaints regarding securities issues and dividend non-payment. The presence of the Registrar or government representative in court is not mandatory unless required. Liquidators are exempt from the restrictions of sub-section (2) regarding offences related to company winding up.