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Offences against Act to be cognizable only on complaint by Registrar, shareholder or Government.
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....any company or any officer thereof, except on the complaint in writing of the Registrar, or of a shareholder of the company, or of a person authorised by the Central Govern­ment in that behalf: Provided that nothing in this sub-section shall apply to a prosecution by a company of any of its officers: [2][Provided further that the court may take cognizance of offence relating to issue and t....