https://www.taxtmi.com/caselaws?id=313914 Offences under the Companies Act, 2013 punishable under Section 447 are triable by the Special Court, but cognizance is restricted by the statutory complaint mechanism. A private complaint by a shareholder or member does not satisfy that scheme; cognizance is permissible only on a complaint by the Serious Fraud Investigation Office under the second proviso to Section 212(6). A complaint filed outside that channel is without jurisdiction, and proceedings founded on such cognizance are unsustainable. en-us Fri, 01 Mar 2024 00:00:00 +0530 Tue, 07 May 2024 23:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313914 Offences under the Companies Act, 2013 punishable under Section 447 are triable by the Special Court, but cognizance is restricted by the statutory complaint mechanism. A private complaint by a shareholder or member does not satisfy that scheme; cognizance is permissible only on a complaint by the Serious Fraud Investigation Office under the second proviso to Section 212(6). A complaint filed outside that channel is without jurisdiction, and proceedings founded on such cognizance are unsustainable. Case-Laws Companies Law Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313914