law: Companies (Amendment) Act, 2000
  221.
  
  Amendment of section 621.-
  In
  
  section 621 of the principal Act, in sub-section (1), after the proviso, the
  
  following shall be inserted, namely:-
  "Provided
  
  further that the court may take cognizance of offence relating to issue and
  
  transfer of securities and non-payment of dividend on a complaint in writing by
  
  a person authorised by the Securities and Exchange Board of India.".