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21. A similar distinction was sought to be made between the prosecutions under the Companies Act, and the TNPID and this Court had rejected the same in Viswapriya India Ltd .v. Govt of Tamil Nadu, reported in 2015 4 LW 33. The relevant portions of the judgment is extracted hereunder:

“29. The next contention by the learned counsel is that, the accused are companies incorporated under the Companies Act, 1956 and therefore, only the provisions of Section 74 of the Companies Act, 2013 can be made applicable to them and not the provisions of the TNPID Act.