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    <description>After cognizance of an offence under section 454(5) and (5A) of the Companies Act, 1956, a person not initially arrayed as an accused can be brought in only through section 319 of the Code of Criminal Procedure, which requires evidence to emerge during inquiry or trial. The Companies Court could not rely on Rule 9 of the Companies (Court) Rules, 1959 as a general inherent-power provision to bypass that specific procedure. Because no evidence had been recorded against the proposed accused when impleadment was sought, the order adding him as an accused lacked legal basis and was set aside.</description>
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      <description>After cognizance of an offence under section 454(5) and (5A) of the Companies Act, 1956, a person not initially arrayed as an accused can be brought in only through section 319 of the Code of Criminal Procedure, which requires evidence to emerge during inquiry or trial. The Companies Court could not rely on Rule 9 of the Companies (Court) Rules, 1959 as a general inherent-power provision to bypass that specific procedure. Because no evidence had been recorded against the proposed accused when impleadment was sought, the order adding him as an accused lacked legal basis and was set aside.</description>
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