Supreme Court of India

V.l.s Finance Ltd. v. Union of India & Ors.

Neutral citation
Reported as [2013] 8 S.C.R. 849
Bench Chandramauli Kr. Prasad and V. Gopala Gowda JJ.
Decided 10 May 2013

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the power under sub-section (1) and sub-section (7) of Section 621A are parallel powers to be exercised by the F Company Law Board or the authorities mentioned therein and prior permission of Court is not necessary for compounding the offence, when power of compounding is exercised by the Company Law Board.

Judgment, page 14

From the headnote

Companies Act, 1956 - ss. 621A(1) and (7) and 211(7) - Complaint for offence punishable u/s. 211 (7) pending before criminal court - Compounding of the offence by Company Law Board - Permissibility - Held: In view of the nature of the offence, it can be compounded by Company Law Board before as well as after institution of prosecution - Company Law Board was not obliged to take permission of the Court before compounding the offence. Interpretation of Statutes - Rules of interpretation - When the language of a provision is clear, it should be interpreted in its ordinary sense - Addition or

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