Gujarat High Court

Cognizance of SCRA offences requires a formal written complaint by a competent authority, not a police report.

THAKOR JIGARJI ISHVARJI vs STATE OF GUJARAT

Gujarat High CourtJUDGMENT: July 27, 20262 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicants were accused of running an illegal "dabba trading" operation from a private residence using "Market Plus" applications, dummy SIM cards, and mobile phones to provide trading tips without a SEBI license

Source reference: p. 2

Following a police raid, an FIR was registered under Sections 406, 420, 465, 467, 468, 471, 474, 114, and 120B of the IPC; Sections 13, 14, 19, and 23 of the Securities Contracts (Regulation) Act, 1956 (SCRA); and Section 66D of the IT Act

Source reference: p. 1-2

The applicants moved the High Court to quash the FIR, arguing that the court cannot take cognizance of SCRA offenses via a police report and that IPC sections for cheating and breach of trust were not attracted

Source reference: p. 3
02

Issues

1. Whether a Court can take cognizance of offenses under the Securities Contracts (Regulation) Act, 1956, based on a police report/FIR rather than a formal complaint

Source reference: p. 4 / para. 7.1

2. Whether the allegations in the FIR prima facie constitute offenses of criminal breach of trust (Section 406 IPC) and cheating (Section 420 IPC)

Source reference: p. 6 / para. 8
03

Law Applied

Section 26 of the Securities Contracts (Regulation) Act, 1956, which mandates that cognizance of any offense under the Act can only be taken upon a written complaint by the Central/State Government, SEBI, or a recognized Stock Exchange

Source reference: p. 4

Definition of "complaint" under Section 2(d) of the CrPC, distinguishing it from a police report

Source reference: p. 5

Section 405 (Criminal Breach of Trust), requiring "entrustment" of property

Source reference: p. 7

Section 420 (Cheating), requiring "dishonest inducement"

Source reference: p. 8

State of Haryana v. Bhajan Lal regarding the quashing of proceedings where there is an express legal bar

Source reference: p. 10

Delhi Race Club (1940) Ltd. v. State of UP regarding the mutual exclusivity of Sections 406 and 420 IPC

Source reference: p. 8
04

Reasoning

The Court reasoned that Section 26 of the SCRA creates a specific jurisdictional bar; while police may investigate cognizable offenses under Section 23 of the SCRA, the trial court lacks the power to take cognizance based on a police charge-sheet, as the statute requires a formal "complaint" by a specialized authority

Source reference: para. 7.3-7.6

Regarding IPC Sections 406 and 420, the Court found that the prosecution failed to show any "entrustment" of property or that the applicants had pocketed money causing actual financial loss to any specific person

Source reference: para. 8.1

The Court noted that even if the allegations were true, they constituted a breach of regulatory law (SCRA) rather than criminal misappropriation or cheating

Source reference: para. 8.1

Additionally, it held that Sections 406 and 420 cannot coexist in the same transaction as they are distinct offenses

Source reference: para. 8.2
05

Holding

The Court held that the legal bar under Section 26 SCRA prevented the court from taking cognizance of those specific statutory offenses via FIR

The Court partially allowed the application, quashing the FIR and consequential proceedings only in respect of Sections 406 and 420 of the IPC and all sections of the Securities Contracts (Regulation) Act, 1956

Source reference: para. 10

The investigating agency was permitted to proceed with the remaining IPC offenses (forgery, etc.) and the IT Act charge

Source reference: para. 11

the relevant authorities were granted liberty to file a fresh complaint under the SCRA in accordance with legal procedures

Source reference: para. 12
Gujarat High Court

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THAKOR JIGARJI ISHVARJIvsSTATE OF GUJARAT

Gujarat High Court · July 27, 2026

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