Section 424L in The Companies (Second Amendment) Act, 2002
424L. Penalty for certain offences.-(1) Whoever violates the provisions of this Part or any scheme, or any order, of the Tribunal or the Appellate Tribunal or makes a false statement or gives false evidence to the Tribunal or the Appellate Tribunal, and ttempts to tamper the records of reference or appeal filed under this Act, he shall be punishable with simple imprisonment for a term which may extend to three years or shall be liable to fine not exceeding ten lakh rupees.
(2)No court shall take cognizance of any offence under sub- section (1) except on a complaint in writing of an officer of the Tribunal or the Appellate Tribunal or any officer of the Central Government authorised by it or any officer of an operating agen y as may be authorised in this behalf by the Tribunal or the Appellate Tribunal, as the case may be.'.
