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TIRTHANKAR GHOSH
Wellcraft Interiors – Appellant
Versus
State Of West Bengal – Respondent
JUDGMENT
Tirthankar Ghosh, J. - The present revisional application has been preferred challenging the proceeding being complaint case no. CS/17198/2020 pending before the learned Metropolitan Magistrate, 16th Court at Calcutta under Section 420/506/120B of the Indian Penal Code, 1860 read with Section 184/188 of the Companies act, 2013 and all orders passed therein including the order dated 15th September, 2020 wherein the Learned Chief Metropolitan Magistrate, Calcutta was pleased to take cognizance of the offence.
In course of hearing of the revisional application it was pointed out regarding the order dated 03.11.2020 wherein the learned Metropolitan Magistrate, 16th Court, Calcutta, was pleased to express his satisfaction regarding the offence being committed for the purposes of issuance of process under Section 420/120B of the Indian Penal Code and Section 184/188 of the Companies act. attention of the Court was drawn to the amendments which were incorporated in the Companies amendment act, 2020 wherein the following alteration has been made in respect of Section 184/188 of the Companies act which are as follows:
'In Section 184 of the principal act, in sub-section (4), for the w
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The Special Court retains jurisdiction to try offences under Section 452 of the Companies Act, 2013 for actions occurring before the 2020 amendment, which excluded such offences from its jurisdiction....
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