Section 58AAA in The Companies (Amendment) Act, 2000
58AAA. Default in acceptance or refund of deposits to be cognizable.-(1) Notwithstanding anything contained in sections 621 and 624, every offence connected with or arising out of acceptance of deposits under section 58A or section 58AA shall be cogniza le offence under the Code of Criminal Procedure, 1973 (2 of 1974 ).
(2)No court shall take cognizance of any offence under sub- section (1) except on a complaint made by the Central Government or any officer authorised by it in this behalf.'.
