https://www.taxtmi.com/caselaws?id=98857 Delhi Special Police Establishment jurisdiction was upheld where the record showed valid State consent under sections 5 and 6 of the Delhi Special Police Establishment Act, 1946, and no material rebutted the regularity of official acts. The Court also held that inspection of company books under section 209 of the Companies Act, 1956 is distinct from a formal investigation into a company's affairs under sections 235 to 242, so those provisions do not provide an exclusive route for police action on cognizable offences. A police report and investigation under the Code of Criminal Procedure were therefore not barred, and the article 14 challenge failed. en-us Fri, 14 May 1971 00:00:00 +0530 Tue, 24 Jan 2012 12:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98857 Delhi Special Police Establishment jurisdiction was upheld where the record showed valid State consent under sections 5 and 6 of the Delhi Special Police Establishment Act, 1946, and no material rebutted the regularity of official acts. The Court also held that inspection of company books under section 209 of the Companies Act, 1956 is distinct from a formal investigation into a company's affairs under sections 235 to 242, so those provisions do not provide an exclusive route for police action on cognizable offences. A police report and investigation under the Code of Criminal Procedure were therefore not barred, and the article 14 challenge failed. Case-Laws Companies Law Fri, 14 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98857