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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Failure to maintain proper books can render company officers criminally liable unless the default was excusable and honest.</h1> Liability arises where an application under sections 397 or 398 is made and proper books of account were not kept for the relevant period; officers in default are punishable unless they show they acted honestly and that the default was excusable. Proper books must exhibit and explain transactions and financial position, include day to day detailed cash entries, and, when goods are involved, annual stock takings and detailed records of goods sold and purchased identifying goods and buyers and sellers.

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