Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
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