236. (1) Notwithstanding anything in the Code of Criminal Procedure,
1973, offences under this Code shall be tried by the Special Court
established under Chapter XXVIII of the Companies Act, 2013.
(2) No Court shall take cognizance of any offence punishable under this Act,
save on a complaint made by the Board or the Central Government or any
person authorised by the Central Government in this behalf.
(3) The provisions of the Code of Criminal Procedure, 1973 shall apply to
the proceedings before a Special Court and for the purposes of the said
provisions, the Special Court shall be deemed to be a Court of Session and
the person conducting a prosecution before a Special Court shall be deemed
to be a Public Prosecutor.
(4) Notwithstanding anything contained in the Code of Criminal Procedure,
1973, in case of a complaint under sub-section (2), the presence of the
person authorised by the Central Government or the Board before the Court
trying the offences shall not be necessary unless the Court requires his
personal attendance at the trial.