September 3, 2024

Section 3 – Code of Criminal Procedure, 1973

Construction of references (1) In this Code,— (a)   any reference, without any qualifying words, to a Magistrate, shall be construed, unless the context otherwise requires,— (i)   in relation to an area outside a metropolitan area, as a reference to a Judicial Magistrate ; (ii)   in relation to a metropolitan area, as a reference to a Metropo-litan Magistrate ; (b)   any reference to a Magistrate of the second class shall, in relation to an area outside a metropolitan area, be construed as a reference to a Judicial Magistrate of the second class, and, in relation to a metropolitan area, as a reference to a Metropolitan Magistrate ; (c)   any reference to a Magistrate of the first class shall,— (i)   in relation to a metropolitan area, be construed as a reference to a Metropolitan Magistrate exercising jurisdiction in that area ; (ii)   in relation to any other area, be construed as a reference to a Judicial Magistrate of the first class exercising jurisdiction in that area ; (d)   any reference to the Chief Judicial Magistrate shall, in relation to a metropolitan area, be construed as a reference to the Chief Metropolitan Magistrate exercising jurisdiction in that area. (2) In this Code, unless the context otherwise requires, any reference to the Court of a Judicial Magistrate shall, in relation to a metropolitan area, be construed as a reference to the Court of the Metropolitan Magistrate for that area. (3) Unless the context otherwise requires, any reference in any enactment passed before the commencement of this Code,— (a)   to a Magistrate of the first class, shall be construed as a reference to a Judicial Magistrate of the first class ; (b)   to a Magistrate of the second class or of the third class, shall be construed as a reference to a Judicial Magistrate of the second class ; (c)   to a Presidency Magistrate or Chief Presidency Magistrate, shall be construed as a reference, respectively, to a Metropolitan Magistrate or the Chief Metropolitan Magistrate ; (d)   to any area which is included in a metropolitan area, as a reference to such metropolitan area, and any reference to a Magistrate of the first class or of the second class in relation to such area, shall be construed as a reference to the Metropolitan Magistrate exercising jurisdiction in such area. (4) Where, under any law, other than this Code, the functions exercisable by a Magistrate relate to matters— (a)   which involve the appreciation or sifting of evidence or the formulation of any decision which exposes any person to any punishment or penalty or detention in custody pending investigation, inquiry or trial or would have the effect of sending him for trial before any Court, they shall, subject to the provisions of this Code, be exercisable by a Judicial Magistrate ; or (b)   which are administrative or executive in nature, such as, the granting of a licence, the suspension or cancellation of a licence, sanctioning a prosecution or withdrawing from a prosecution, they shall, subject as aforesaid, be exercisable by an Executive Magistrate. STATE AMENDMENTS ANDAMAN & NICOBAR ISLANDS ■ Section 3A Insertion of new section 3A, after section 3,— “3A. Special provision relating to Andaman and Nicobar Islands. – (1) References in this Code to— (a)   the Chief Judicial Magistrate shall be construed as references to the District Magistrate or, where the State Government so directs, also to the Additional District Magistrate; (b)   a Magistrate or Magistrate of the first class or of the second class or Judicial Magistrate of the first class or of the second class, shall be construed as references to such Executive Magistrate as the State Government may, by notification in the Official Gazette, specify. (2) The State Government may, if it is of opinion that adequate number of persons are available for appointment as Judicial Magistrates, by notification in the Official Gazette, declare that the provisions of this section shall, on and from such day as may be specified in the notification, cease to be in force and different dates may be specified for different islands. (3) On the cesser of operation of the provisions of this section, every inquiry or trial pending, immediately before such cesser, before the District Magistrate or Additional District Magistrate or any Executive Magistrate, as the case may be, shall stand transferred, and shall be, dealt with from the stage which was reached before such cesser, by such Judicial Magistrate as the State Government may specify in this behalf.”— Regulation 1 of 1974 ARUNACHAL PRADESH AND MIZORAM ■ Section 3(5) Insert sub-section (5) after sub-section (4) “(5) Notwithstanding anything contained in the foregoing provisions of this section— (i)   any reference in such of the provisions of this Code, as applied to the Union territories of Arunachal Pradesh and Mizoram, to the Courts mentioned in Column (1) of the Table below shall, until the Courts of Session and Courts of Judicial Magistrate are constituted in the said Union territories be construed as references to the Court of Magistrate mentioned in the corresponding entry in Column (2) of that Table. TABLE   1 2   Court of Session or Sessions Judge or Chief Judicial Magistrate. District Magistrate.   Magistrate or Magistrate of the first class or Judicial Magistrate of the first class. Executive Magistrate. (ii)   the functions mentioned in clause (a) of sub-section (4) shall be exercisable by an Executive Magistrate.” The Chief Commissioners and the Additional Deputy Commissioners, in the Union territory of Arunachal Pradesh, were appointed to be Executive Magistrate.—Vide Notification No. Jud. 25/74, dated 2nd April, 1974. COMMENTS Rules of construction – This section contains certain rules of construction necessitated by the various changes made in the new Code. The presidency towns have been replaced by metropolitan areas and provision has been made in succeeding sections for the appointment of Metropolitan Magistrates in those areas. As will be seen from the relevant provisions, the powers of the Chief Metropolitan Magistrate and of the

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Section 2 – Code of Criminal Procedure, 1973

Definitions  In this Code, unless the context otherwise requires,— (a)   “bailable offence” means an offence which is shown as bailable in the First Schedule, or which is made bailable by any other law for the time being in force ; and “non-bailable offence” means any other offence ; (b)   “charge” includes any head of charge when the charge contains more heads than one ; (c)   “cognizable offence” means an offence for which, and “cognizable case” means a case in which, a police officer may, in accordance with the First Schedule or under any other law for the time being in force, arrest without warrant ; (d)   “complaint” means any allegation made orally or in writing to a Magistrate, with a view to his taking action under this Code, that some person, whether known or unknown, has committed an offence, but does not include a police report.     Explanation : A report made by a police officer in a case which discloses, after investigation, the commission of a non-cognizable offence shall be deemed to be a complaint ; and the police officer by whom such report is made shall be deemed to be the complainant ; (e)   “High Court” means,— (i)   in relation to any State, the High Court for that State ; (ii)   in relation to a Union territory to which the jurisdiction of the High Court for a State has been extended by law, that High Court ; (iii)   in relation to any other Union territory, the highest Court of criminal appeal for that territory other than the Supreme Court of India ; (f)   “India” means the territories to which this Code extends ; (g)   “inquiry” means every inquiry, other than a trial, conducted under this Code by a Magistrate or Court ; (h)   “investigation” includes all the proceedings under this Code for the collection of evidence conducted by a police officer or by any person (other than a Magistrate) who is authorised by a Magistrate in this behalf ; (i)   “judicial proceeding” includes any proceeding in the course of which evidence is or may be legally taken on oath ; (j)   “local jurisdiction”, in relation to a Court or Magistrate, means the local area within which the Court or Magistrate may exercise all or any of its or his powers under this Code and such local area may comprise the whole of the State, or any part of the State, as the State Government may, by notification, specify ; (k)   “metropolitan area” means the area declared, or deemed to be declared, under section 8, to be a metropolitan area ; (l)   “non-cognizable offence” means an offence for which, and “non-cognizable case” means a case in which, a police officer has no authority to arrest without warrant ; (m)   “notification” means a notification published in the Official Gazette ; (n)   “offence” means any act or omission made punishable by any law for the time being in force and includes any act in respect of which a complaint may be made under section 20 of the Cattle-trespass Act, 1871 (1 of 1871) ; (o)   “officer in charge of a police station” includes, when the officer in charge of the police station is absent from the station-house or unable from illness or other cause to perform his duties, the police officer present at the station-house who is next in rank to such officer and is above the rank of constable or, when the State Government so directs, any other police officer so present ; (p)   “place” includes a house, building, tent, vehicle and vessel ; (q)   “pleader”, when used with reference to any proceeding in any Court, means a person authorised by or under any law for the time being in force, to practise in such Court, and includes any other person appointed with the permission of the Court to act in such proceeding ; (r)   “police report” means a report forwarded by a police officer to a Magistrate under sub-section (2) of section 173 ; (s)   “police station” means any post or place declared generally or specially by the State Government, to be a police station, and includes any local area specified by the State Government in this behalf ; (t)   “prescribed” means prescribed by rules made under this Code ; (u)   “Public Prosecutor” means any person appointed under section 24, and includes any person acting under the directions of a Public Prosecutor; (v)   “sub-division” means a sub-division of a district ; (w)   “summons-case” means a case relating to an offence, and not being a warrant-case ; [(wa)   “victim” means a person who has suffered any loss or injury caused by reason of the act or omission for which the accused person has been charged and the expression “victim” includes his or her guardian or legal heir;] (x)   “warrant-case” means a case relating to an offence punishable with death, imprisonment for life or imprisonment for a term exceeding two years ; (y)   words and expressions used herein and not defined but defined in the Indian Penal Code (45 of 1860) have the meanings respectively assigned to them in that Code. COMMENTS COMPLAINT [SEC. 2(d)] 1898 Code vs. 1973 Code – According to the definition of “complaint” in section 4(h) of the old Code, a complaint did not include a report of a police officer. The Code also used different expressions relating to reports of police officers as follows : a.   “Police report” [Ss. 133(i), 145(i), 147, etc.]. b.   “Report of a police officer” [Ss. 4(i)(h), 114, etc.]. c.   “Report in writing made by any police officer” [S. 190(i)(b)]. d.   “Report” simpliciter [Ss. 62, 174(i)]. Certain questions arose as to the meaning of some of these expressions. In view of the conflicting decisions and uncertainty prevailing in this behalf, the Law Commission recommended suitable changes in the definition of “complaint” to clarify

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Section 1 – Code of Criminal Procedure, 1973

Short title, extent and commencement (1) This Act may be called the Code of Criminal Procedure, 1973. (2) It extends to the whole of India [***]: Provided that the provisions of this Code, other than those relating to Chapters VIII, X and XI thereof, shall not apply— (a)   to the State of Nagaland, (b)   to the tribal areas, but the concerned State Government may, by notification, apply such provisions or any of them to the whole or part of the State of Nagaland or such tribal areas, as the case may be, with such supplemental, incidental or consequential modifications, as may be specified in the notification. Explanation : In this section, “tribal areas” means the territories which immediately before the 21st day of January, 1972, were included in the tribal areas of Assam, as referred to in paragraph 20 of the Sixth Schedule to the Constitution, other than those within the local limits of the municipality of Shillong. (3) It shall come into force on the 1st day of April, 1974.

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Section 15 – Charitable Endowments Act, 1890

Saving with respect to Advocate-General and Official Trustee Nothing in this Act shall be construed to impair the operation of any enactment for the time being in force, respecting the authority of an Advocate-General to act with respect to any charity, or of the Official Trustees Act, 1913, respecting the vesting of property in trust for a charitable purpose in an Official Trustee.  

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Section 14 – Charitable Endowments Act, 1890

Indemnity to Government and Treasurer No suit shall be instituted against the Government in respect of anything done or purporting to be done under this Act, or in respect of any alleged neglect or omission to perform any duty devolving on the Government under this Act, or in respect of the exercise of, or the failure to exercise, any power conferred by this Act on the Government, nor shall any suit be instituted against a Treasurer of Charitable Endowments except for diverting him of property on the ground of its not being subject to a trust for a charitable purpose, or for making him chargeable with or accountable, for the loss or misapplication of any property vested in him, or the income thereof, where the loss or misapplication has been occasioned by or through his wilful neglect or default.

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Section 13 – Charitable Endowments Act, 1890

Power to frame forms and make rules [(1)] The appropriate Government may [, by notification in the Official Gazette,] make rules consistent with this Act for — (a)  prescribing the fees to be paid to the Government in respect of any property vested under this Act in a Treasurer of Charitable Endowments; (b)  regulating the cases and the mode in which schemes or any modification thereof are to be published before they are settled or made under section 5; (c)  prescribing the forms in which accounts are to be kept by Treasurers of Charitable Endowments and the mode in which such accounts are to be audited; and (d)  generally carrying into effect the purposes of this Act. [(2) Every rule made by the State Government under this Act shall be laid, as soon as may be after it is made, before the State Legislature. (3) Every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall  be without prejudice to the validity of anything previously done under that rule.]

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Section 12 – Charitable Endowments Act, 1890

Transfer of property from one Treasurer to another If by reason of any alteration of areas or by reason of the appointment of a Treasurer of Charitable Endowments for India or for any State for which such a Treasurer has not previously been appointed or for any other reason it appears to the Central Government that any property vested in a treasurer of Charitable Endowments should be vested in another such Treasurer, that Government may direct that the property shall be so vested and thereupon it shall vest in that other Treasurer and his successors as fully and effectually for the purposes of this Act, as if it had been originally vested in him under this Act.

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Concept of Increase in Authorized Capital of Company

Concept of Increase in Authorized Capital of Company

An Authorised share capital determines the maximum number of shares a private business can issue. According to the 2013 New Companies Act, there is no minimum capital increase requirement. The capital clause of the Memorandum of Association is updated by the board approving an ordinary resolution in order to issue additional shares or increase the authorized share capital. This sum of increase in share capital varies from business to business and could alter, but only with the consent of shareholders. Let’s say a firm has an authorised capital of ₹2 lakhs; in that case, it follows that it can issue shares for up to ₹2 lakhs. However, because it is flexible, this allowed capital may be increased or decreased as needed. Let’s imagine a firm has ₹1 lakh in allowed capital, but an investor wishes to put in ₹1 crore. In this case, the company can raise its authorised capital to ₹1 crore. The permitted share capital increase for company registration is covered here. What is Authorized capital? An authorized capital is a capital which is authorized in the Memorandum ofAssociation (MOA) to be the maximum amount of share capital of the said company. This has also been defined under Section 2(8) of the Companies Act. So we can say that a company can take all the steps for increasing the authorized share capital limit in order to issue more shares, but it cannot issue shares which are exceeding the authorized limit. It is mandatory for a company to increase the authorized share capital only if authorization under AOA or after member approval in ordinary resolution in EGM. Guidelines for Increase in Authorised Share Capital ₹5 lakhs for including the phrases Hindustan, Bharat, and India in the company name. ₹10 lakhs for the use of the phrases ‘Enterprise’, ‘Products’, ‘Business’, and ‘Manufacturing’ in the company name. ₹10 lakhs for the use of the phrases ‘Enterprise’, ‘Products’, ‘Business’, and ‘Manufacturing’ in the company name. ₹50 lakhs for the use of the phrases global, intercontinental, continental, Asian, and international in the company’s name. Bharat, Hindustan, and India were paid ₹50 lakhs to be the first word in the firm name. For employing words like ‘international’, ‘global’, ‘universal’, ‘continental’, ‘intercontinental’, ‘asiatic’, and ‘industry’ anywhere in the firm name, as well as ‘udhyog’ and ‘industry’, the fine is ₹1 crore. ₹ 5 Crore if the company name contains the word ‘Corporation’ even once. Reasons for Increase in Authorised Share Capital The need for enormous funds Financing the company’s new projects Merger of two enterprises and their cash infusion as part of an arrangement strategy Additional share capital issuance Debt is converted to equity capital. To fulfil the legal requirements Documents Required for Increase in Authorised Share Capital The documents must be filed with the MCA within 30 days after obtaining consent from the shareholders for the share capital increase. The standard resolution for private firms is merely SH-7, and MGT-14 is not required. Digital signature certificate Online: A copy of a DSC from any authorised director of the company Memorandum of Association: A copy of the modified or latest version of the MoA Articles of Association: A copy of the modified or latest version of the AoA Certificate of incorporation: A copy of the company’s incorporation certificate PAN card: A copy of the company’s PAN card. Procedure to Change the Authorised Capital Perform a read-through of the Articles of Association The Articles of Association is the document that contains the rules and regulations regarding the internal working of the company. So, before any action can be taken regarding the increase/reduction in the authorised capital, the Articles of Association must be verified to check whether a provision exists that allows for a change in the authorised capital of the company. If the provision exists, then the process becomes simplified. However, if the provision does not exist, then the Articles of Association must be amended first as set out under Section 14 of the Companies Act, 2013 (“Act”), and then only can the company proceed with the alteration of authorised capital. Board Meeting to be conducted Notice to be sent to the directors regarding the agenda of the meeting at least 7 days prior to their respective registered addresses. At the Board Meeting, pass a Board Resolution to call for an Extraordinary General Meeting and issue notice pursuant to the provision of Section 101 of the Act, where the altered clause on authorised capital in the Memorandum of Association can be presented for approval by passing an Ordinary Resolution. The proposed amendment shall be in accordance with the provisions as set out under Section 60 of the Act. Notice to be given to the shareholders regarding the particulars of the meeting, including the agenda, date, time and place of the meeting. The notice must specify the method of voting to be adopted for the passing of the resolution at the Extraordinary General Meeting. Notice of the Extraordinary General Meeting is to be issued to all of the following:- Directors Shareholders Auditors The notice of the EGM has to be given not less than 21 days prior to the date on which the EGM is to be held. However, a shorter notice period can be given if and only if the consent is given by not less than 95% of the members who are entitled to vote at the meeting. The consent has to be obtained either through: Writing Electronic mode Holding the Extraordinary General Meeting Once the meeting is in session, the matter of the increase in the share capital is presented forth. Voting then takes place in a predetermined manner to come to a conclusion regarding the matter. Once the approval has been obtained, and the resolution is passed, the explanatory statement to the same is attached, and the increase in the Authorised Capital is made. Filing with the Registrar of Companies In less than 30 days of the resolution being passed, a company must file eForm SH-7 and eForm MGT – 14 (if applicable) along with the prescribed fees with

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Section 11 – Charitable Endowments Act, 1890

Provisions for continuance of office of Treasurer in certain contingencies If the office held by an officer of the Government who has been appointed to be a Treasurer of Charitable Endowments is abolished or its name is changed, the appropriate Government may appoint the same or another officer of the Government by the name of his office to be such treasurer, and thereupon the holder of the latter office shall be deemed for the purposes of this Act to be the successor-in-office of the holder of the former office.

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