JUDGMENT

SWARANA KANTA SHARMA, J.

1. By way of present petition filed under Section 482 of Code of Criminal Procedure, 1973 („ Cr.P.C .‟) read with Article 227 of the Constitution of India, the petitioner seeks quashing of FIR No. 456/2005, registered at P.S. Moti Nagar, Delhi for offences under Sections 420/465/467/471/120B/34 of the Indian Penal Code, 1860 („ IPC ‟), pursuant to order dated 03.10.2005 passed under Section

156(3) of Cr.P.C . by the learned Metropolitan Magistrate, Tis Hazari, Delhi.

2. The facts of the case, in brief, are that a complaint was filed by the complainant, Mr. Prateek Puri, who claimed that he was a small investor, who had made investments in shares after analyzing the financial statements of companies. In 2005, the complainant had examined the balance sheet of M/s VLS Finance Ltd., a company where the accused persons, including Mr. T.B. Gupta (Managing Director), Mr. Somesh Mehrotra (Director), and Mr. Harsh Consul (Company Secretary), held key positions. The balance sheet of the said company indicated that it was holding shares in various companies, classifying them as long-term investments and shares held as stock in trade. One significant disclosure h