https://www.taxtmi.com/caselaws?id=311189 The Special Court under the Companies Act, 2013 can exercise jurisdiction only when an offence punishable under that Act is alleged. Because the prosecution in this matter was based solely on IPC offences alleging forgery, fabrication of company records, cheating and conspiracy, and no Companies Act offence was registered or shown, the jurisdictional precondition for invoking Sections 435 and 436(2) was absent. The ordinary criminal court was therefore competent to try the case, and the plea for discharge on Special Court jurisdiction was rejected; the petition was dismissed. en-us Thu, 27 Jun 2019 00:00:00 +0530 Tue, 12 Dec 2023 20:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311189 The Special Court under the Companies Act, 2013 can exercise jurisdiction only when an offence punishable under that Act is alleged. Because the prosecution in this matter was based solely on IPC offences alleging forgery, fabrication of company records, cheating and conspiracy, and no Companies Act offence was registered or shown, the jurisdictional precondition for invoking Sections 435 and 436(2) was absent. The ordinary criminal court was therefore competent to try the case, and the plea for discharge on Special Court jurisdiction was rejected; the petition was dismissed. Case-Laws Companies Law Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311189