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.