https://www.taxtmi.com/caselaws?id=104914 Section 2(11) of the Companies Act, 1956 distinguishes company matters from offences against the Act, and section 10E does not exclude Magistrate jurisdiction for such offences. The Board mechanism applies to company-law matters, but complaints for offences under the Act remain triable by a Magistrate of the First Class or a Presidency Magistrate having jurisdiction. On that construction, a complaint under section 113(2) was maintainable before the criminal court, and the challenge to cognizance failed. en-us Thu, 26 Aug 1999 00:00:00 +0530 Wed, 28 Mar 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104914 Section 2(11) of the Companies Act, 1956 distinguishes company matters from offences against the Act, and section 10E does not exclude Magistrate jurisdiction for such offences. The Board mechanism applies to company-law matters, but complaints for offences under the Act remain triable by a Magistrate of the First Class or a Presidency Magistrate having jurisdiction. On that construction, a complaint under section 113(2) was maintainable before the criminal court, and the challenge to cognizance failed. Case-Laws Companies Law Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104914