Definition of court includes High Court, empowered district courts, Sessions Court, Special Court and magistrates for company law offences. The court under the Companies Act means the forum with jurisdiction over a company's registered office and related offences: the High Court for the place of the registered office; district courts empowered by Central Government notifications to exercise High Court jurisdictions within their district; the Court of Session to try offences under this or prior company law; the Special Court established under the Act; and metropolitan or first class judicial magistrates competent to try such offences.