https://www.taxtmi.com/caselaws?id=258532 A restriction under Section 621 of the Companies Act, 1956 on who may institute a complaint applies only to offences under that Act and does not by itself require quashing of independent Indian Penal Code allegations such as cheating or criminal conspiracy. Where the complaint discloses IPC offences in addition to Companies Act offences, a defect in competence to complain under the Companies Act cannot defeat the entire prosecution. The Special Court may also try allied IPC offences when they arise from the same transaction as the Companies Act offences, avoiding multiplicity of proceedings. On that basis, the quashing order was interfered with and the accused were left to face trial before the Special Court. en-us Thu, 26 Mar 2015 00:00:00 +0530 Sun, 12 Apr 2015 12:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258532 A restriction under Section 621 of the Companies Act, 1956 on who may institute a complaint applies only to offences under that Act and does not by itself require quashing of independent Indian Penal Code allegations such as cheating or criminal conspiracy. Where the complaint discloses IPC offences in addition to Companies Act offences, a defect in competence to complain under the Companies Act cannot defeat the entire prosecution. The Special Court may also try allied IPC offences when they arise from the same transaction as the Companies Act offences, avoiding multiplicity of proceedings. On that basis, the quashing order was interfered with and the accused were left to face trial before the Special Court. Case-Laws Companies Law Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258532