M:\CA_2015\FNC\PM\Corporate Allied Law\Chp-12\Ist\29-05-2015\Soni

M:\CA_2015\FNC\PM\Corporate Allied Law\Chp-12\IInd\8-06-2015\Lekhraj

M:\CA_2015\FNC\PM\Corporate Allied Law\Chp-12\IIIrd\13-06-2015\Lekhraj

12
vijk/k rFkk vFkZn.M
[OFFENCES AND PENALTIES]

ç'u (Question) 1
dkSu ls vijk/k xSj&le>kSrk ;ksX; dEiuh vf/kfu;e 2013 ds vUrxZr ekus x, gSaA vko';d
izko/kkuksa dk o.kZu dhft, %
mÙkj (Answer)
xSj&le>kSrk ;ksX; vijk/k (Offences to be Non-cognizable)—dEiuh vf/kfu;e 2013 esa ,d
uohu /kkjk 439 dks 12 flrEcj 2013 ls izHkko esa yk;k x;k ftlesa vijk/kksa dks xSj-le>kSrk
;ksX; ekuk x;k gSA bl /kkjk ds vuqlkj—
(i) n.M izfØ;k 1973 ds dksM esa dqN Hkh fn, gksus ij bl vf/kfu;e ds vUrxZr fd;k
x;k izR;sd vijk/k dsoy /kkjk 212 dh mi/kkjk (6) esa of.kZr vijk/k ds flok;] og bl
dksM ds vFkZ esa xSj-le>kSrk ;ksX; le>s tk,axsA
(ii) bl vf/kfu;e ds vUrxZr dksbZ Hkh U;k;ky; fdlh vijk/k dks eku ldrk gS ftls
fdlh dEiuh }kjk fd;k x;k gks ;k fdlh vf/kdkjh }kjk fd;k x;k gks] dsoy jftLVªkj
}kjk dh x;h fyf[kr esa f'kdk;r] dEiuh dk ,d va'k/kkjd ;k O;fDr ftls dsUæh;
ljdkj us bl lEcU/k esa vf/kÑr fd;k gksA
(iii) U;k;ky; mu vijk/kksa dks laKku esa ys ldrk gS tks izfrHkwfr;ksa ds fuxZeu ,oa
gLrkarj.k ls lEcfU/kr gksa rFkk tks ykHkka'k ds Hkqxrku u djus ls lEcfU/kr gksa] fdlh
O;fDr }kjk fyf[kr esa f'kdk;r djus ij ftls izfrHkwfr o fofue; cksMZ vkWQ bf.M;k
}kjk vf/kÑr fd;k x;k gksA
(iv) bl mi/kkjk esa of.kZr dksbZ Hkh ckr fdlh dEiuh }kjk fd, x, vijk/k ;k mlds
vf/kdkjh }kjk fd, x, vijk/k ij ykxw gksxhA
(v) tc f'kdk;rdrkZ jftLVªkj ;k ,slk O;fDr gks ftls dsUæh; ljdkj us vf/kÑr fd;k
gks] ,sls vf/kdkjh dh mifLFkfr U;k;ky; ds le{k bl vijk/k ds lEcU/k esa vko';d
ugha gksxh] tc rd fd U;k;ky; ml ekeys esa O;fDrxr mifLFkfr dh ekax u djsA

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 vijk/k rFkk vFkZn.M 12.2

(vi) mi;qZDr izko/kku dEiuh ds fdlh lekid }kjk fy, x, dk;ks± ij ykxw u gksaxs tks
fdlh ,sls vijk/k ds ckjs esa gks tks fdlh Hkh ,sls ekeys ds lEcU/k esa gks ftls v/;k;
XX ;k vf/kfu;e ds vU; nwljs izko/kkuksa esa fn;k x;k gks tks dEiuh ds lekiu ls
lEcfU/kr gksA
(vii) dEiuh dk lekid dEiuh dk vf/kdkjh ugha ekuk tk,xkA

© The Institute of Chartered Accountants of India