Companies Act, 2013 — Section 212(6) Second Proviso and Sections 447, 448, 451 — Cognizance of Offence — Bar on Special Court — Private Complaint — Section 448 (Punishment for false statement) mandates liability under Section 447; thus, the offence under Section 448 is an “offence covered under Section 447” specified in Section 212(6) — The second proviso to Section 212(6) prohibits the Special Court from taking cognizance of such offences except upon a written complaint made by the Director, Serious Fraud Investigation Office (SFIO), or an authorized Central Government officer — Cognizance cannot be taken upon a private complaint for offences under Section 448 or Section 451 (Punishment for repeated default) as they are inextricably linked to Section 447 — Taking cognizance under Section 448 without invoking the punishment section (Section 447) to circumvent the statutory bar is impermissible — Quashing of proceedings under Sections 448 and 451 of the Companies Act upheld. (Paras 12, 13, 26, 27, 33, 43, 44, 45, 47, 59, 60.I)
2026 INSC 42 SUPREME COURT OF INDIA DIVISION BENCH YERRAM VIJAY KUMAR Vs. THE STATE OF TELANGANA AND ANOTHER ( Before : J.K. Maheshwari and K. Vinod Chandran, JJ. )…



