# ASSTI. REGISTRAR OF COMPANJES, WEST BENGAL v. STANDARD PAINT WORKS (P) LTD. & ORS

- **Citation:** [1971] 3 S.C.R. 859
- **Court:** Supreme Court of India
- **Decided:** 1968-04-04
- **Case number:** Criminal Appeals Nos. 425. to 428 G of 1968
- **Bench:** C. A. Vaidialingam, A. N. Ray
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/assti-registrar-of-companjes-west-bengal-v-standard-paint-works-p-ltd-ors-5434
- **Pages:** 4

## Headnote

Code of Criminal Procedure (Act 5 of 1898), s. 417 and Companies
Act (I a/ 1956), s. 6248-Scope of.
The appellant filed complaints before the Chief Presidency Magisrrate
alleg.ng that the officers of the respondent had committed an offence under
the Companies Act, 1956. They were acquitted on April 4, 1968. . On
July 1, 1968, appeals were filed in the High Court by the appellant (com·
plainant) but the High ~urt held that taey were barred by art •. 114
of the Limitation Act, 1~63. In appeal to this Court, it was contended
that t.'le appeals were filed not under s. 417 Cr.P.C. but under s. 6248 of
the Companies Act.
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HELD: (I) Section 404. Cr.P.C .. provides that no 3ppeal shall lie
from any order of a criminal court except as provided )\v the Code or
by any other Jaw for the time being in force.
But s. 6248 does not
confer any right of appeal from an order of acquittal passed by a criminal
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court in respect of an offence under the Companies Act. It only empowers the Central Government to present appeals through persons mentioned in that section. (861 E-G]
(2) Section 417, Cr.P.C .. provides right of appeal in cases of acquittal,
and, if the order of acquittal is passed in a case instituted upon complaint, an application for special leave to appeal from such order should
be filed within 60 days from the date of the order of acquittal, and under
art. 114 of the Limiration Act, 1963, the appeal should ~ filed within
30 days from the date of the grant of special leave.
The appeals were
not rightly entertained in the present case, because (a) there was no
application for grant of special leave under s. 417(3), Cr.P.C., (b) the
appeals were incompetent without grant of special leave; and (c) they
were barred by limitation. [860 G-H; 861 H; 862 A-DJ

## Text

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ASSTI. REGISTRAR OF COMPANJES, WEST BENGAL
v.
STANDARD PAINT WORKS (P) LTD. & ORS.
March I, 1971
(C. A. VAIDIALINGAM AND A. N. RAY, JJ.J
Code of Criminal Procedure (Act 5 of 1898), s. 417 and Companies
Act (I a/ 1956), s. 6248-Scope of.
The appellant filed complaints before the Chief Presidency Magisrrate
alleg.ng that the officers of the respondent had committed an offence under
the Companies Act, 1956. They were acquitted on April 4, 1968. . On
July 1, 1968, appeals were filed in the High Court by the appellant (com·
plainant) but the High ~urt held that taey were barred by art •. 114
of the Limitation Act, 1~63. In appeal to this Court, it was contended
that t.'le appeals were filed not under s. 417 Cr.P.C. but under s. 6248 of
the Companies Act.
D
HELD: (I) Section 404. Cr.P.C .. provides that no 3ppeal shall lie
from any order of a criminal court except as provided )\v the Code or
by any other Jaw for the time being in force.
But s. 6248 does not
confer any right of appeal from an order of acquittal passed by a criminal
E
F
court in respect of an offence under the Companies Act. It only empowers the Central Government to present appeals through persons mentioned in that section. (861 E-G]
(2) Section 417, Cr.P.C .. provides right of appeal in cases of acquittal,
and, if the order of acquittal is passed in a case instituted upon complaint, an application for special leave to appeal from such order should
be filed within 60 days from the date of the order of acquittal, and under
art. 114 of the Limiration Act, 1963, the appeal should ~ filed within
30 days from the date of the grant of special leave.
The appeals were
not rightly entertained in the present case, because (a) there was no
application for grant of special leave under s. 417(3), Cr.P.C., (b) the
appeals were incompetent without grant of special leave; and (c) they
were barred by limitation. [860 G-H; 861 H; 862 A-DJ
CRIMINAL APPELLATE JURISDICTION: Criminal Appeals Nos.
248 to 251 of 1%8.
Appeals from the judgment an ordei; dated August 13, 1968
of the Calcutta High ·Court iin Criminal Appeals Nos. 425. to 428
G
of 1968.
L. M. Singhvi and S. P. Nayar, for the appepant (in all the
appeals).
The respondent did not appear.
H
The Judgment of the Court was 4etivered by
Ray, J. These appeals are by certificate from the ju~gment
dated 13 August, 1968 of the High Court at Calcutta holdtng that
860
SUPREME COURT REPORTS
[1971] 3 S.C.R.
the memorandum of appeals from an order ofl acquittal were
barred by Article 114 of the Limitation Act, 1963.
~
The appeals were directed against orders of acquittal passed
by the Presidency Magistrate, Calcutta on 4 April, 1968. The·
four petitions of appeal were presented in the High Court on 1
July, 1968 by the learned Advocate authorised by the Vakalatnama
executed by the Assistant Registrar of Companies, West Bengal
described as the appeJlant in all the petitions.
The Assistant Registrar pf Companies, West Bengal filed
petitions of complaint before the Chief Presidency Magistrate,
Calcutta aJleging that the certain officers/ directors of the Standard
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Paint Works (P) Ltd.' of 44 Beadon Row, Calcutta mentioned
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therein were guilty of offence for non-compliance with provisions
contained in' the Companies Act, 1956 by reason of default in
filing Annual Return of the Company together with the Annual
Accounts and Balance sheet. Section 210 of the Companies Act
requires annual accounts and balance sheet of the company to be
filed within the time mentioned in the section. If any person being
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a direct< r of the company fails to take all reasonable steps to comply with the provisions of section 210, he shall, in respect of each
offence, be punishable with imprisonment for a term which may
extend to six months, or with fine which may extend to one
thousand rupees, or with both.
The complainant in filing the
petitions of complaint prayed for exemption of personal appearance under proviso to section 24 7 of the Code of Criminal ProE
cedure read with section 621 ( 1) A of the Companies Act.
The Presidency Magistrate passed the orders of acquittal in all
the cases.
Section 417 of the Code of Criminal Procedure speaks of
appeal in case of acquittal. Sub-section ( 3) of that section is as
follows :-
·
"If such an order of acquittal is passed in any case
instituted upon complaint and the High Court, on an application made to it by the complainant in this behalf,
grants special leave to appeal from the order of acquittal,
the complainant may present such an appeal to the High
Court".
Section' 417 ( 4) of the Code of Criminal Procedure states that
no application under sub-section (3) for the grant of special leave
to appeal from an order of acquittal shall be entertamed by the
IDgh Court after the' expiry of 60 days from the date of the order
of acquittal. No application was made to the High Court in compliance with section 417 ( 3) of the Code of Criminal Procedure.
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ASSTT. REGISTRAR COMPANIES V, STANDARD PAINT WORKS
861
(Ray, J.)
On behalf of the appellant it was contended both in the. High
Court and in this Court that the appeals were
pref~rred under
section 624B of the Companies Act,. 1956. Section 624B is as
follows:-
"Notwithstanding anything contained in the Code of
Criminal Procedure, 1898, the Central Government may,
in any case arising out of this Act, direct any company
prosecutor or authorise any other person either by name
or by virtue of his office, to. present an appeal from an
order of acquittal passed by any Court other than.a High
Court and an appeal presented by such prosecutor or
other person shall be deemed to have been validly pre- .
sented to the appellate Court".
The contention on behalf of the appellant that the right of
appeal is conferred by section 624B of the Companies Act iS unacceptable.
Section 624B only speaks of the Central Government directing or authorising any person to present an appeal from
the order of acquittal.
Section 417 (1) of the Code of Criminal Procedure enacts
that in case of acquittal the State Government may direct the
Public Prosecutor to present an appeal to the High Court. Section
624B of the Companies Act empowers the Central Government
to present appeals through persons mentioned in that section. Presentation of appeal by the Central Government is a similar provision to section 417 ( 1 ) of the Code of Criminal Procedure.
Chapter XXXI of the Code of Criminal Procedure r~ates to
appeals. Appeal is a creature of statute. The right to appeal is
governed by the Coae of Criminal Procedure .. Section 404 of the
Code of Criminal Procedure states that no appeal shall lie from
any judgment or order of a Criminal Court except as provided for
by the Code of Criminal Procedi:ire or by any other law for the
time being in force. Section 624B of the Companies Act does not
confer any right of appeal from any order passed by a Criminal
Court in respect of any offence under the provisions of the Companies Act. The right to appeal to the High Court in the present
cases of acquittal is governed by section 417 of the Code of Criminal Procedure.
Article 114 of the Limitation Act, 1963 requires appeal under
sub-section (3) of section 417 of the Code of Criminal Procedure
to be filed within 30 days from the date of the grant of special
leave. No application for the grant of special leave to appeal from
an order of acquittal was made within 60 days from that order of
acquittal. The orders of acquittal were passed on 4 April, 1968.
862
SUPREME COURT REPORTS
[1971] 3 SC.R.
The petitions of appeal were presented on 1 July, 1968. The
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appeals were rightly riot entertained by the High Court because
first th re was no application for grant of special leave under section 417(3) of the Code of Criminal Procedure; seco11dly, the
.appeals were incompetent without grant of special leave,
and
thirdly these were barred by limitation. An appeal under section
417 ( 3) against acquittal is competent only when there is special
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leave granted by the High Court. On obtaining special leave the
appeal is thereafter filed within 30 days of the grant of leave to
·escage the mischief of the period of limitation under Article 114
of the Limitation Act, 1963.
A. provision in the Companies Act which c~fers right of appeal
is section 483.
It speaks of appeals from orders made and the
decisions given in the matter of winding up of the companies by
the Court and it enacts that such appeals shall lie to t)le same Court
to which, in the same manner in which, and subjec·1 to the same
conditions under which, appeals lie from any order or decision of
the Court in cases within its ordinary jurisdiction. Section 624B
is not such a section which can be said to be conferring a right
of appeal. Section 624B only mentions as to the person through
whom appeal is presented.
The app~als therefore fail and are dismissed.
V:P.S.
Appeals dismissed.
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