Economic Offences Special Judge Hyd - A.P. High court quashed the complaint - Apex court held that the Special Court is empowered to try the offences under the Companies Act alongwith other Acts by virtue of a notification issued by the erstwhile Government of Andhra Pradesh dated 13.3.1981 which empowers such special Courts to try offences under specified enactments such as The Companies Act, 1956, The Income-tax Act, 1961, The Wealth-tax Act, 1957 etc., which reads as follows:-"even if such cases include offences punishable under the Indian Penal Code, 1860 and any other enactments, if such offences form part of the same transaction." - Thus, even if a number of persons are accused of offences under a special enactment such as 'the Companies Act and as also the IPC' in respect of the same transaction or facts and even if some could not be tried under the special enactment, it is the special court alone which would have jurisdiction to try all the offences based on the same transaction to avoid multiplicity of proceedings.- We make it clear that in the present case all the accused are liable to be tried by the special court in respect of the offences under the IPC as well as the Companies Act as alleged in the complaint. Appeals are allowed in above terms. 2015 S.C. MSKLAWREPORTS




the High Court of Judicature of Andhra Pradesh at  Hyderabad
 in exercise of powers under Section 482  of  the
Code of Criminal Procedure (in short Cr.P.C.) quashed the proceedings in  CC
No. 37 of 2008 on the file of the court of the Special  Judge  for  Economic
Offences at Hyderabad insofar as the accused Nos. A4, A5,  A6,  A9  and  A10
are concerned.

 the  Special
Court is empowered to try the offences under  the  Companies  Act  alongwith
other Acts by virtue of a notification issued by  the  erstwhile  Government
of Andhra Pradesh dated 13.3.1981 which empowers such special Courts to  try
offences under specified enactments such as The  Companies  Act,  1956,  The
Income-tax Act,  1961,  The  Wealth-tax  Act,  1957  etc.,  which  reads  as
follows:-

 "even if such cases include  offences  punishable  under  the  Indian  Penal
Code, 1860 and any other enactments, if such offences form part of the  same
transaction."

  [vide Notification reproduced in Criminal Petition No.  5846  of  2014  The
Superintendent Of Customs Vs. Kannur Abdul Kader Mohammed  Haneefa  reported
in 2014 (310) ELT49(A.P.)]
   Thus, even if a number of persons are accused of offences  under
a special enactment such as 'the Companies Act  and  as  also  the  IPC'  in
respect of the same transaction or facts and  even  if  some  could  not  be
tried under the special enactment, it  is  the  special  court  alone  which
would  have  jurisdiction  to  try  all  the  offences  based  on  the  same
transaction to avoid multiplicity of proceedings.  We make this  observation
because at some stage in the hearing learned counsels addressed us  on  this
point.  We make it clear that in  the  present  case  all  the  accused  are
liable to be tried by the special court in respect  of  the  offences  under
the IPC as well as the Companies Act as alleged in the complaint.

     Appeals are allowed in above terms.

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