https://www.taxtmi.com/caselaws?id=794708 A special procedural scheme under the Companies Act, 2013 governs SFIO prosecutions, including investigation, complaint, cognizance and charge. Section 212(15) was treated as deeming the SFIO report to be a police report, and Section 436(1)(d) as permitting the Special Court to take cognizance on that basis without any additional pre-cognizance hearing. Section 223 BNSS, 2023 was held applicable to complaint cases before a Magistrate and not importable into SFIO proceedings before the Special Court. The special statute prevails over the general procedural law, so the claimed pre-cognizance safeguard does not apply. en-us Tue, 07 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794708 A special procedural scheme under the Companies Act, 2013 governs SFIO prosecutions, including investigation, complaint, cognizance and charge. Section 212(15) was treated as deeming the SFIO report to be a police report, and Section 436(1)(d) as permitting the Special Court to take cognizance on that basis without any additional pre-cognizance hearing. Section 223 BNSS, 2023 was held applicable to complaint cases before a Magistrate and not importable into SFIO proceedings before the Special Court. The special statute prevails over the general procedural law, so the claimed pre-cognizance safeguard does not apply. Case-Laws Companies Law Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794708