RAJAMANNAR, C. J. :- Though Mr. Chalapathi Rao, learned counsel for the appellant, took a great deal of our time, he was unable to convince us that the judgment of Rajagopalan, J., against which this appeal has been filed is wrong.

2. The point which was strenuously pressed upon us was that the investigation by the Inspector of Police, Crime Branch, C.I.D., Madras was barred by the provisions of S. 282-A of the Indian Companies Act of 1913, corresponding to S. 630 of Act I of 1956. The investigation is being made in respect of alleged offences punishable under Ss. 406, 409 and 477-A of the Indian Penal Code. We have no hesitation in holding that offences under these sections are different from the offence contemplated under S. 282-A of the Indian Companies Act, 1913. There can be no bar therefore to the investigation. Section 282-A, in our opinion, relates to an offence much less serious than an offence under S. 406 or 409 or 477-A of the Indian Penal Code. This is made evident by the fact that a person found guilty under S. 282-A can be punished only with fine not exceeding Rs. 1,000, Whereas a person found guilty under S. 406, I. P. C., can be punished with imprisonment o