Ni 138 - 142b simplified interpretation - trial jurisdiction

Section 142 N.I.Act related to the persons like director etc. who were in command and were managing the affairs of the company. The jurisdiction is same as under section 138 N.I. Act. Judgements are available on HC and SC sites. 

If complainant fails to file complaint in court within prescribed period due to sufficient cause and he files complaint after prescribed period and explain the sufficient reason due to which he could not file complaint in time then court may condone the delay and admit the complaint