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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>Company officers face criminal liability for failing to keep proper accounts when a company is being wound up.</h1> Section 338 makes officers of a company being wound up criminally liable if proper books of account were not kept for the two years before winding up (or since incorporation if shorter), unless they show honest conduct and that the default was excusable; penalty: imprisonment of one to three years and fine of one to three lakh rupees. Books are deemed not kept where necessary records to exhibit transactions and financial position, including day-to-day cash entries, are absent, and where applicable, annual stock takings and detailed records of goods sold and purchased are not maintained.

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