https://www.taxtmi.com/caselaws?id=44843 A complaint-based cognizance under the governing statute was invalid because it was not filed by an officer shown to be authorised by the Central Government. The statutory condition restricting cognizance to a written complaint by a specifically authorised officer was mandatory, and non-compliance barred the criminal court from assuming jurisdiction at the threshold. The Delhi HC therefore treated the impugned order as unsustainable, set it aside, and discharged the accused. en-us Tue, 12 Sep 1995 00:00:00 +0530 Mon, 05 Jul 2010 10:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44843 A complaint-based cognizance under the governing statute was invalid because it was not filed by an officer shown to be authorised by the Central Government. The statutory condition restricting cognizance to a written complaint by a specifically authorised officer was mandatory, and non-compliance barred the criminal court from assuming jurisdiction at the threshold. The Delhi HC therefore treated the impugned order as unsustainable, set it aside, and discharged the accused. Case-Laws Customs Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44843