N.I ACT: Initiation of criminal proceeding under sections 138 &141 N.I Act is covered under moratorium provision [U/S 14 IBC]
Final report: Section 190(1)(b) Cr.P.C: Magistrate is empowered to take cognizance even on the closure report (final report) filed and may issue process to the accused
Section 294b IPC: Absence of words involve arousing sexual thoughts or feelings or words cannot attract offence
Section 138 NI Act: Unless the firm is added as primary accused the partner cannot be fasten vicarious criminal liability for firm
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