NATIONAL COTTON MILLS LTD Vs. ASSTT REGISTRAR OF COMPANIES WEST BENGAL
HIGH COURT OF CALCUTTA
NATIONAL COTTON MILLS LTD
ASSTT. REGISTRAR OF COMPANIES WEST BENGAL
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B.C.Chakrabarti, J. -
(1.) These revision cases arises out of as many cases under section 159/162 (1) of the Companies Act, 1956 on the complaints made by the Assistant Registrar of Companies, West Bengal alleging violation of the provisions of section 159 of the Act. The petitioner company and some of its Officers obtained the present Rules for quashing the prosecutions pending against them in different Courts of Metropolitan Magistrate, Calcutta. The cases have been heard together and this order shall govern all of them.
(2.) Mr. Chakraborty appearing on behalf of the petitioners it all these cases contends that the learned Magistrates erred in law in taking cognizance of the cases without examining the complaint or his witnesses, that the company had been previously given exemption from filing returns due to circumstances beyond their control on account of the Indo Pak War, that the company is also entitled to exemption for subsequent periods as well, that the company is also entitled to relief under section 633 of the Companies Act and that the prosecution in each case is barred by limitation.
(3.) The first point taken by Mr. Chakraborty may be forthwith disposed of upon a reference to section 200 of the Code of Criminal Procedure. The obligation on the part of a Magistrate taking cognizance of an offence on complaint to examine upon oath the complainant and the witnesses present is dispensed with under the terms of the section when the complaint is made in writing by a public servant acting or purporting to act in the discharge of his official duties. In the instant case the complainant is a public servant purporting to act as such.;
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