law: Companies Act, 2013 
  436.
  
    Offences
  
  triable by Special Courts.
  1.      Notwithstanding
  
  anything contained in the Code of Criminal Procedure, 1973,—
  a.     
  
    all
  
  offences under this Act shall be triable only by the Special Court established
  
  for the area in which the registered office of the company in relation to which
  
  the offence is committed or where there are more Special Courts than one for
  
  such area, by such one of them as may be specified in this behalf by the High
  
  Court concerned;
  b.    
  
    where
  
  a person accused of, or suspected of the commission of, an offence under this
  
  Act is forwarded to a Magistrate under sub-section (2 ) or sub-section (2A )
  
  of section 167 of the Code of Criminal Procedure, 1973, such Magistrate may
  
  authorize the detention of such person in such custody as he thinks fit for a
  
  period not exceeding fifteen days in the whole where such Magistrate is a
  
  Judicial Magistrate and seven days in the whole where such Magistrate is an
  
  Executive Magistrate:
  Provided
  
  that where such Magistrate considers that the detention of such person upon or
  
  before the expiry of the period of detention is unnecessary, he shall order
  
  such person to be forwarded to the Special Court having jurisdiction;
  a.     
  
  
  b.     
  
  
  c.     
  
    the
  
  Special Court may exercise, in relation to the person forwarded to it under
  
  clause (b ), the same power which a Magistrate having jurisdiction to try
  
  a case may exercise under section 167 of the Code of Criminal Procedure, 1973
  
  in relation to an accused person who has been forwarded to him under that
  
  section; and
  d.    
  
    a
  
  Special Court may, upon perusal of the police report of the facts constituting
  
  an offence under this Act or upon a complaint in that behalf, take cognizance
  
  of that offence without the accused being committed to it for trial.
  1.     
  2.      When trying an
  
  offence under this Act, a Special Court may also try an offence other than an
  
  offence under this Act with which the accused may, under the Code of Criminal
  
  Procedure, 1973 be charged at the same trial.
  3.      Notwithstanding anything
  
  contained in the Code of Criminal Procedure, 1973, the Special Court may, if it
  
  thinks fit, try in a summary way any offence under this Act which is punishable
  
  with imprisonment for a term not exceeding three years:
  Provided
  
  that in the case of any conviction in a summary trial, no sentence of
  
  imprisonment for a term exceeding one year shall be passed:
  Provided
  
  further that when at the commencement of, or in the course of, a summary trial,
  
  it appears to the Special Court that the nature of the case is such that the
  
  sentence of imprisonment for a term exceeding one year may have to be passed or
  
  that it is, for any other reason, undesirable to try the case summarily, the
  
  Special Court shall, after hearing the parties, record an order to that effect and
  
  thereafter recall any witnesses who may have been examined and proceed to hear
  
  or rehear the case in accordance with the procedure for the regular trial.