1965 (8) TMI 53

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....Arunachalam and P.N. George for the Appellant. B. Sriramulu for the Respondent. JUDGMENT There are six petitioners in these revision cases. The first petitioner, Nagamani Transports, is a private limited company, and petitioners Nos. 2 to 6 are its directors. The second petitioner is the husband of the third petitioner. The fourth petitioner is their daughter and the sixth petitioner is t....

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....ome defunct but as there was no proof of that fact the learned Magistrate found them guilty and in each of the cases fined each of the accused Rs. 100. The accused have filed the present revision cases. The second petitioner died after the revision cases were filed. Learned counsel for the petitioners urged as a preliminary ground that the offences in question were committed in Tiruchi distr....

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....ith the earlier Companies Act was cited before me. In that case there was default in filing the balance-sheet before the Registrar whose office was at Calcutta. The relevant provision (section 134 of the old Act) provided for the filing of the balance-sheet with the Registrar of Companies at Calcutta. The Calcutta High Court held that the offence was cognisable in the Presidency Magistrate's Court....

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....r any other provision for voluntary winding up. Thirdly, the learned counsel for the petitioners urged that there was a provision in the earlier Act of 1913, section 3, dealing with jurisdiction of different courts to take cognisance of offences and which stated that the contravention of any provision in that section would not invalidate a proceeding by reason of its being taken in the wrong court....