law: Companies Act, 2013 
  440.
  
    Transitional
  
  provisions.
  Any
  
  offence committed under this Act, which is triable by a Special Court shall,
  
  until a Special Court is established, be tried by a Court of Session exercising
  
  jurisdiction over the area, notwithstanding anything contained in the Code of
  
  Criminal Procedure, 1973:
  Provided
  
  that nothing contained in this section shall affect the powers of the High
  
  Court under section 407 of the Code to transfer any case or class of cases
  
  taken cognizance by a Court of Session under this section.