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Issues: Whether an Assistant Registrar of Companies is a person aggrieved for the purpose of computing limitation under section 469(1)(b) of the Code of Criminal Procedure, 1973 in a prosecution under the Companies Act, 1956, and whether such officer is competent to file the complaint.
Analysis: The complaint was instituted by the Assistant Registrar of Companies in respect of offences under the Companies Act, 1956. The statutory scheme permits cognizance only on a complaint by the Registrar, a shareholder of the company, or a person authorised by the Central Government, and the definition of Registrar includes an Assistant Registrar. In that setting, the officer charged with supervising compliance and filing the complaint in the course of official duties was treated as the person aggrieved for the purpose of section 469(1)(b). The contrary view based on a restricted meaning of the expression "person aggrieved" was not accepted in the context of offences under the Companies Act.
Conclusion: An Assistant Registrar of Companies is a person aggrieved within section 469(1)(b) of the Code of Criminal Procedure, 1973 and is competent to file the complaint; the limitation objection fails.
Ratio Decidendi: For offences under the Companies Act, 1956, the Registrar or an Assistant Registrar acting within statutory duties may be treated as the person aggrieved for limitation purposes under section 469(1)(b) of the Code of Criminal Procedure, 1973.