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CS Professional · Compliance Management, Audit and Due Diligence · Non-Compliances, Penalties and Adjudications

Zenith Polymers Ltd has its registered office in Pune, and a Special Court has been established for that area. An offence under the Companies Act, 2013 that is covered by the Special Court provisions is alleged against the company. Before which court is the offence triable?

Such offences are triable only by the Special Court established for the area where the company's registered office is situated, or, if there are several, the one specified by the High Court. Residence of the accused or factory location does not decide jurisdiction.

  1. AThe Special Court for the area in which the company's registered office is situatedCorrect
  2. BThe Special Court for the area where the accused officer ordinarily resides
  3. CAny Metropolitan Magistrate in India chosen by the complainant
  4. DThe Special Court for the area where the company's largest factory is located

Explanation

The Act says offences covered by the provision are triable only by the Special Court established for the area of the registered office of the company in relation to which the offence is committed. If more than one Special Court exists for that area, the High Court specifies which one. Residence of the officer or factory location is irrelevant.

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