Special court can try other offences under special enactment: SC

The Supreme Court of India recently held that a special court alone would have the jurisdiction to try all the offences under a special enactment to avoid multiplicity of proceedings even if a number of persons are accused of offences under other enactments in respect of the same transaction or facts and could not be tried under the special enactment. 

“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”, the Court said.

The Court said that the Special Court is empowered to try the offences under the Companies Act along with 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. 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.

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This entry was posted in Company Law, Criminal Law, Evidence Law, General Law, Notifications/Publications/Circulars and tagged , , , , , , , , , , , , , , , , , , , , , . Bookmark the permalink.

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