https://www.taxtmi.com/acts?id=17736 Section 439 deems offences under the Companies Act to be non-cognizable except as otherwise provided, restricting courts from taking cognizance of company or officer offences except on written complaint by the Registrar, a shareholder/member, or a Central Government-authorised person; SEBI-authorised persons may complain about securities issues, transfers and dividend non-payment; the Registrar or Central Government complainant need not personally attend court unless required; the restriction does not apply to actions by a liquidator in winding up, and a liquidator is not an officer of the company for this purpose. en-us Sat, 02 Mar 2013 16:36:50 +0530 Fri, 19 Dec 2025 11:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17736 Section 439 deems offences under the Companies Act to be non-cognizable except as otherwise provided, restricting courts from taking cognizance of company or officer offences except on written complaint by the Registrar, a shareholder/member, or a Central Government-authorised person; SEBI-authorised persons may complain about securities issues, transfers and dividend non-payment; the Registrar or Central Government complainant need not personally attend court unless required; the restriction does not apply to actions by a liquidator in winding up, and a liquidator is not an officer of the company for this purpose. Act-Rules Companies Law Sat, 02 Mar 2013 16:36:50 +0530 https://www.taxtmi.com/acts?id=17736