Judgment Ravi R. Tripathi, J.—M/s. Akshar Finance Ltd. along with 4 Directors are before this Court praying that, “(A) call for the record and proceedings in Criminal Case No. 593 of 2007 filed in the Chief Additional Metropolitan Magistrate Court, Gheekanta, Ahmedabad for offences under Sections 159, 160, 161 and 162 of the Companies Act, 1956 and be pleased to examine the same; (B) Quash and set aside the proceedings filed bearing Criminal Case No. 593 of 2007 filed in the Chief Additional Metropolitan Magistrate Court, Gheekanta, Ahmedabad under Sections 159, 160, 161 and 162 of the Companies Act, 1956". 2. Learned advocate, Mr. K.H. Baxi,for the applicants invited the attention of the Court to Sections 159 and 160 of the Companies Act. Section 159 of the Companies Act titled as “Annual return to be made by company having a share capital” as against that Section 160 titled as “Annual return to be made by company not having a share capital”. (emphasis supplied). 3. Learned advocate for the applicants invited the attention of the Court to Annexure-A, Page: 11, the complaint filed by the Assistant Registrar of Companies, Gujarat bearing dated 2nd August, 2007. The subject mentioned in the said compliant is, “Complaint under Section 162 of the Companies Act, 1956 for failure to file with the complainant a return as required by Section 159, 160, 161 of the Companies Act, 1956”. 4. Learned advocate for the applicants submitted that the complaint suffers from non application of mind inasmuch as Sections 159 and 160 can individual go together. If the Company is with share capital Section 159 will apply and if the Company is without share capital Section 160 will apply but the sections can individual apply together. 5. Only on this short ground, the Court finds that complaint suffers from sheer non application of mind and the same is quashed and set aside. 6. On a request made by learned advocate Mr. N.D. Gohil appearing for the complainant, the Court restrains itself from making any observations about method and manner in which, the complaints are filed by the office of the Registrar of Companies but is not able to restrain itself from expressing the hope that in future, the office of the Registrar of Companies will act more responsibly and more particularly, in the matters of filing criminal complaint against the companies and its office bearers. 7. 7. Rule made absolute.