Chapter XXVIII - Special Courts
Section 444
Section 444: appeal against acquittal
Section 444 allows the Central Government, in any case arising under the Companies Act, 2013, to direct a company prosecutor, or authorise any other person by name or by virtue of office, to present an appeal from an order of acquittal passed by any court other than a High Court. Such an appeal is deemed to have been validly presented to the appellate court.
On this page
Need advice on Section 444?
This article is for general information. Refer to the Companies Act, 2013 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the Central Government may, in any case arising under this Act, direct any company prosecutor or authorise any other person either by name or by virtue of his office, to present an appeal from an order of acquittal passed by any court, other than a High Court, and an appeal presented by such prosecutor or other person shall be deemed to have been validly presented to the appellate court.
Introduction
The power applies notwithstanding anything in the Code of Criminal Procedure, 1973. It covers acquittals by any court other than a High Court.
The section commenced on 12 September 2013 under S.O. 2754(E). The India Code consolidated text shows no amendment, and the text matches the 2013 Gazette.
Key takeaways
Central Government decides
The Central Government directs or authorises who will present the appeal.
Who may appeal
A company prosecutor, or any other person authorised by name or by virtue of office.
Validly presented
An appeal so presented is deemed to have been validly presented to the appellate court.
What the section says
Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the Central Government may, in any case arising under the Act, direct any company prosecutor or authorise any other person, either by name or by virtue of his office, to present an appeal from an order of acquittal passed by any court other than a High Court. An appeal presented by such prosecutor or person is deemed to have been validly presented to the appellate court.
Effect for an acquitted company or officer
An acquittal by a court other than a High Court in a case under the Act may be taken in appeal on the Central Government’s direction or authorisation. An acquittal is therefore not necessarily the end of the matter.
Practical preparation
After an acquittal, keep the judgment and trial record safe; watch for notice of any appeal presented under section 444; when an appeal is filed, check that it is presented by a company prosecutor or a person authorised by the Central Government; take advice on the response.
Practical checklist
Do
- Preserve the trial record after an acquittal.
- Respond promptly to notice of an appeal.
Avoid
- Do not assume an acquittal in a case under the Act is final.
- Do not discard evidence once the trial ends.
Illustrative example
Hypothetical: an acquittal by the trial court
A director is acquitted by the trial court in a prosecution under the Act. The Central Government considers the acquittal wrong.
Direction
The Central Government directs a company prosecutor to present an appeal under section 444.
Presentation
The appeal is deemed validly presented to the appellate court.
Response
The director defends the acquittal in the appeal.
Outcome
- The appellate court decides whether the acquittal stands.
Glossary
- Acquittal
- An order of a criminal court finding the accused not guilty.
- Company prosecutor
- A person appointed by the Central Government under section 443.
Frequently asked questions
Can an acquittal under the Companies Act be appealed?
Yes. Under section 444 the Central Government may direct a company prosecutor or authorise another person to present an appeal from an order of acquittal passed by any court other than a High Court.
Does section 444 apply to acquittals by a High Court?
No. It applies to orders of acquittal passed by any court other than a High Court.
Need help applying this provision to your situation?
Contact BizeneedLast updated 12 October 2026