https://www.taxtmi.com/caselaws?id=799826 Private complaints concerning offences under section 447 raise questions about the bar on Special Court cognizance, the scope of Special Court jurisdiction over Companies Act and related offences, and allegations of abuse of process. The second proviso to section 212(6) permits the Union of India to authorise, through a written general or special order, a Central Government officer to institute a complaint in addition to the Director of the Serious Fraud Investigation Office. en-us Mon, 21 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799826 Private complaints concerning offences under section 447 raise questions about the bar on Special Court cognizance, the scope of Special Court jurisdiction over Companies Act and related offences, and allegations of abuse of process. The second proviso to section 212(6) permits the Union of India to authorise, through a written general or special order, a Central Government officer to institute a complaint in addition to the Director of the Serious Fraud Investigation Office. Case-Laws Companies Law Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799826