https://www.taxtmi.com/caselaws?id=97600 A Magistrate may dispense with a complainant's personal attendance where the governing provision confers discretion, so non-appearance at every hearing did not justify dismissal. Section 314 of the Companies Act, 1956 imposed a substantive restriction on offices of profit held by directors and their relatives unless approved by special resolution, and section 652 was only a transitional deeming provision. It did not preserve pre-existing appointments from the new approval requirement. Accordingly, companies in existence on the Act's commencement had to regularise such offices by obtaining the statutory resolution. en-us Wed, 06 Aug 1958 00:00:00 +0530 Tue, 17 Jan 2012 13:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97600 A Magistrate may dispense with a complainant's personal attendance where the governing provision confers discretion, so non-appearance at every hearing did not justify dismissal. Section 314 of the Companies Act, 1956 imposed a substantive restriction on offices of profit held by directors and their relatives unless approved by special resolution, and section 652 was only a transitional deeming provision. It did not preserve pre-existing appointments from the new approval requirement. Accordingly, companies in existence on the Act's commencement had to regularise such offices by obtaining the statutory resolution. Case-Laws Companies Law Wed, 06 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97600