2026 (4) TMI 1085

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....ted 07.10.2025, by which the Principal Sessions Judge, Chennai, has taken cognizance of the offences alleged in the complaint in the matter of ECIR/CEZO-1/03/2020. 3. The only submission to challenge the order taking cognizance is that it is directly in the teeth of the order passed by the Supreme Court in the case of Kushal Kumar Agarwal v. Directorate of Enforcement [2025 SCC OnLine SC 1221]. Learned counsel for the petitioners would submit that in view of the aforesaid authoritative pronouncement of the Supreme Court, no cognizance could be taken without giving notice to the petitioners, as the complaint itself was filed on 26.03.2025, after coming into force of Bharatiya Nagarik Suraksha Sanhita, 2023, whereafter, cognizance was take....

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....shall be reduced to writing and shall be signed by the complainant and the witnesses, and also by the Magistrate: Provided that no cognizance of an offence shall be taken by the Magistrate without giving the accused an opportunity of being heard: Provided further that when the complaint is made in writing, the Magistrate need not examine the complainant and the witnesses- (a) if a public servant acting or purporting to act in the discharge of his official duties or a Court has made the complaint; or (b) if the Magistrate makes over the case for inquiry or trial to another Magistrate under section 212; Provided also that if the Magistrate makes over the case to another Magistrate under section 212....

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....e accused an opportunity of being heard. This conclusion was derived by the Apex Court on the finding that a complaint filed by the Enforcement Directorate under Section 44 of the Prevention of Money Laundering Act, 2002 (PMLA) will be governed by Sections 200 to 204 of the Cr.P.C., relying upon the earlier decisions in the cases of Yash Tuteja v. Union of India [2024 SCC OnLine SC 533] and Tarsem Lal v. Enforcement Directorate [(2024) 7 SCC 61]. Therefore the provision of Chapter XVI containing Sections 223 to 226 will also apply to a complaint under Section 44 of PMLA. In a case where a complaint has been filed after 1.7.2024, Section 223 of BNSS will become applicable. 7. The decisions relied upon by learned counsel for the respondent....