https://www.taxtmi.com/caselaws?id=106042 Where a special statute prescribes the mode of cognizance and trial of offences, the company court cannot assume criminal jurisdiction merely because the matter arises in winding-up proceedings. The Companies Act, 1956 requires cognizance of the offence to be taken only on a complaint by the prescribed authority and limits trial to the competent criminal court; section 446 does not extend to criminal prosecution, and the company court cannot direct an inquiry under section 340 CrPC on that basis. The petition was therefore rejected for want of jurisdiction, leaving the alleged offence to be proceeded with before the appropriate criminal forum. en-us Tue, 06 Jun 2000 00:00:00 +0530 Mon, 12 Mar 2012 14:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106042 Where a special statute prescribes the mode of cognizance and trial of offences, the company court cannot assume criminal jurisdiction merely because the matter arises in winding-up proceedings. The Companies Act, 1956 requires cognizance of the offence to be taken only on a complaint by the prescribed authority and limits trial to the competent criminal court; section 446 does not extend to criminal prosecution, and the company court cannot direct an inquiry under section 340 CrPC on that basis. The petition was therefore rejected for want of jurisdiction, leaving the alleged offence to be proceeded with before the appropriate criminal forum. Case-Laws Companies Law Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106042