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Case Law Details

Case Name : Partha Ghosh Vs Registrar of Companies (Delhi High Court)
Appeal Number : CRL. M.C. No. 5763 of 2014
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
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Partha Ghosh Vs Registrar of Companies (Delhi High Court)

Delhi High Court held that in view of provisions of section 469 of the Code of the Criminal Procedure, 1973, complaint filed after expiry of six months is barred by limitation.

Facts-

The instant petition under Section 482 of the Code of the Criminal Procedure, 1973 is directed against the complaint bearing CC No.171/3 of 2014 pending in the court of Additional Chief Metropolitan Magistrate, Tis Hazari Courts, Delhi and order of summoning dated 10.07.2014.

The petitioner is a partner at Price Water House, Chartered Accountants, which is a Statutory Auditor of M/s Religare Finvest Limited. On 10.07.2014, a complaint was filed against the petitioner before the court of the learned ACMM u/s 233 of the Companies Act, 1956, for the commission of an offence under Sections 227(2) and 227(3)(d) of the Companies Act, 1956.

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