Offences to be non-cognizable

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..... (2) No court shall take cognizance of any offence under this Act which is alleged to have been committed by any company or any officer thereof, except on the complaint in writing of the Registrar, a shareholder 1 [or a member] of the company, or of a person authorised by the Central Government in that behalf: Provided that the court may take cognizance of offences relating to issue and transfer of .....

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..... o have been committed in respect of any of the matters in Chapter XX or in any other provision of this Act relating to winding up of companies. Explanation.-The liquidator of a company shall not be deemed to be an officer of the company within the meaning of sub-section (2). ******************** Notes:- 1. Inserted vide The Companies (Amendment) Act, 2017 Dated 03-01-2018 w.e.f. 07-05-2018 - - s .....

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