JUDGMENT :

1. Heard Mr. D. Das, learned senior counsel appearing for the petitioner as well as Mr. M. Phukan, learned P.P., Assam, appearing for the State/respondent No. 1 as well as Mr. D. Saikia, learned senior advocate appearing for the respondent No. 2/informant.

2. By filing this petition under section 482 of the Cr.PC, the petitioner is assailing the legality and validity of the criminal proceedings drawn up against her, pursuant to lodging of the FIR dated 7.3.2020, by the respondent No. 2, Dr. Nivedita Barthakur Sondhi, the Chief Executive Officer of the M/s. L.B. Group of Companies, before the SSP, CID, Kamrup (M) at Guwahati, resulting registration of CID P.S. Case No. 03/2020, under section 120 B/408/420/467/477 A of the IPC, dated 21.3.2020.

In support of her plea for setting aside/quashing of the FIR as well as the CID Case, the petitioner's counsel contends that the CID has no jurisdiction to investigate into an offence under the Companies Act, 2013 (‘the Act’), as the same are to be investigated by the Serious Fraud Investigation Office, established under the provisions of the Act, as it is well settled that the extent of special law shall prevail over the general laws.