O R D E R

This Criminal Original Petition has been filed to quash the proceedings in E.O.C.C.No.10 of 2019 pending on the file of the learned Additional Chief Metropolitan Magistrate, Economic Offences – 1, Egmore, Chennai under section 207[4] of the Companies Act, 2013.

2. The complaint was filed on the premise that the complainant issued summon dated 17.10.2018 to attend the office of the respondent on 30.10.2018. Despite receipt of summons, the petitioner has not appeared and therefore, the private complaint has been filed.

3. The learned counsel appearing for the petitioner would submit that originally notice under section 206[1] of the Companies Act was issued for production of DPT3 and DPT4 forms. However, the petitioners have not filed those documents. Thereafter, they have filed a compounding petition to compound the offence along with DPT 3 and DPT 4 forms. After verification of the forms, the compounding was accepted and the prosecution initiated in that regard has already been withdrawn. Thereafter, summons under section 207 of the Companies Act was issued for production of very same documents, which is the subject matter of the present complaint. It is further submitted that once forms have already been verified and accepted by the respondent, there cannot be any further prosecution.

4. The learned counsel appearing for the respondent would submit that two different prosecutions have been initiated against the petitioner under sections 206 and 207 of the Companies Act and they are operating in a different field. Section 206 of the Companies Act deals with production of document. Whereas, Section 207 of the Companies Act deals with disobedience of summons issued by the Registrar or Inspector. Hence, submitted that the prosecution has issued summons, which has not been complied and the same attracts punishment.

5. I have perused the entire materials available on record. The facts as culled out above is not disputed by both sides. Originally, notice under section 206 of the Companies Act was issued to produce DPT 3 and DPT 4 forms, which has not been complied and thereafter, it was compounded and the forms were verified and accepted. No further irregularities have been found by the respondent.

6. It is relevant to extract Section 206[a] [b] of the Companies Act.

Section 206: Power to call for information, inspect books and conduct inquiries.

206. (1) Where on a scrutiny of any document filed by a company or on any information received by him, the Registrar is of the opinion that any further information or explanation or any further documents relating to the company is necessary, he may by a written notice require the company—

(a) to furnish in writing such information or explanation; or (b) to produce such documents, within such reasonable time, as may be specified in the notice.

7. A perusal of the above provision makes it clear that non production of the document attracts only fine which may extend to Rs.one lakh and for continuing the offence Rs.500/- for every day. Whereas Section 207 of the Companies Act reads as follows :

“Section 207: Conduct of inspection and inquiry.

207. (1) Where a Registrar or inspector calls for the books of account and other books and papers under section 206, it shall be the duty of every director, officer or other employee of the company to produce all such documents to the Registrar or inspector and furnish him with such statements, information or explanations in such form as the Registrar or inspector may require and shall render all assistance to the Registrar or inspector in connection with such inspection. (2) The Registrar or inspector, making an inspection or inquiry under section 206 may, during the course of such inspection or inquiry, as the case may be,—

(a) make or cause to be made copies of books of account and other books and papers; or (b) place or cause to be placed any marks of identification in such books in token of the inspection having been made.

(3) Notwithstanding anything c