Section 159 : Complaints and proceedings relating to cases under this Act
1) In respect of any matter under this Act, a case may be filed and proceedings taken only with a complaint made by the Office or the director, officer, shareholder or member or creditor of a company or any other concerned person.

2) Except in cases where jurisdiction is expressly given to the Office on any matter under this Act, the Court shall have power to hear and settle the cases on offenses punishable under this Act, the mattes on which a complaint or application can be made to the Court as mentioned in various Sections of this Act and matters of compensation for amounts in controversy.

3) In hearing and settling cases under this Act, the Court shall follow the procedures as referred to in the Summary Procedures Act, 2028 (1971) .

4) An appeal against any decision or order made or issued by the Office of Court under Sub-section (2) may be made to the Court as specified by the Government of Nepal with the consent of the Supreme Court, within thirty-five days.

5) Notwithstanding anything contained in Sub-section(2), pending the specification of the Court by the Government of Nepal by a notification in the Nepal Gazette for hearing cases, suits and taking other actions pursuant to this Act, the Company Board formed pursuant to Section 1691 shall assume the jurisdiction of the concerned Court.