https://www.taxtmi.com/caselaws?id=372192 Compounding of offences under the Companies Act, 2013 requires compliance with the statutory procedure, including filing through the Registrar for forwarding to the Tribunal. Where prosecution for alleged contraventions was already pending before the Special Court at Bangalore, the Kolkata NCLT did not acquire jurisdiction merely because some registered offices had shifted there. Offences punishable with imprisonment or fine are compoundable only with the Special Court's permission, and no such permission was on record. The application was therefore not maintainable before the Kolkata Tribunal and was rejected. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 19 Dec 2018 08:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372192 Compounding of offences under the Companies Act, 2013 requires compliance with the statutory procedure, including filing through the Registrar for forwarding to the Tribunal. Where prosecution for alleged contraventions was already pending before the Special Court at Bangalore, the Kolkata NCLT did not acquire jurisdiction merely because some registered offices had shifted there. Offences punishable with imprisonment or fine are compoundable only with the Special Court's permission, and no such permission was on record. The application was therefore not maintainable before the Kolkata Tribunal and was rejected. Case-Laws Companies Law Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372192