https://www.taxtmi.com/caselaws?id=103690 The court held that criminal proceedings under section 138 of the Negotiable Instruments Act against a company post-winding up do not require permission from the company court under section 446 of the Companies Act, 1956. The judgment emphasized the distinction between civil and criminal proceedings, stating that section 446 is not applicable to criminal prosecutions. It affirmed that the provisions of the Negotiable Instruments Act prevail in such cases, ensuring that the prosecution of criminal cases against companies is not hindered by procedural obstacles. en-us Mon, 15 Jun 1998 00:00:00 +0530 Wed, 29 Feb 2012 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103690 The court held that criminal proceedings under section 138 of the Negotiable Instruments Act against a company post-winding up do not require permission from the company court under section 446 of the Companies Act, 1956. The judgment emphasized the distinction between civil and criminal proceedings, stating that section 446 is not applicable to criminal prosecutions. It affirmed that the provisions of the Negotiable Instruments Act prevail in such cases, ensuring that the prosecution of criminal cases against companies is not hindered by procedural obstacles. Case-Laws Companies Law Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103690