https://www.taxtmi.com/caselaws?id=213932 The Chartered Accountants Act, 1949 does not confer immunity from prosecution for distinct IPC offences arising from the same conduct; the bar is only against double punishment for the same offence, not simultaneous proceedings where the ingredients differ. Offences such as cheating by personation, forgery, use of forged documents, and counterfeit seals remain punishable under the IPC if made out. Section 28 of the Act governs prosecution under the Act itself and bars charges under the Act without the required statutory complaint, but it does not bar inquiry into or prosecution for IPC offences. Section 195 CrPC was held inapplicable on the facts. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 20 Feb 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213932 The Chartered Accountants Act, 1949 does not confer immunity from prosecution for distinct IPC offences arising from the same conduct; the bar is only against double punishment for the same offence, not simultaneous proceedings where the ingredients differ. Offences such as cheating by personation, forgery, use of forged documents, and counterfeit seals remain punishable under the IPC if made out. Section 28 of the Act governs prosecution under the Act itself and bars charges under the Act without the required statutory complaint, but it does not bar inquiry into or prosecution for IPC offences. Section 195 CrPC was held inapplicable on the facts. Case-Laws Companies Law Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213932