Hindu Undivided Family is not a company under Section 141; non-impleadment does not defeat prosecution against members.

For prosecution under Section 138 read with Section 141 of the Negotiable Instruments Act, a Hindu Undivided Family is not treated as a "company" or an association of persons, because such status requires volition and a common purpose, which are absent where membership arises by birth. On that construction, vicarious liability under Section 141 cannot be excluded merely because the HUF was not impleaded as an accused. The complaint against the Karta or other members was therefore maintainable, and the challenge based on non-impleadment of the HUF failed.

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Issues: Whether, in a prosecution under Section 138 read with Section 141 of the Negotiable Instruments Act, 1881, the absence of impleadment of the Hindu Undivided Family as an accused renders the complaint not maintainable against the Karta or other members of the Hindu Undivided Family.

Analysis: The expression "company" in Section 141 is an inclusive definition, but its scope must be construed in the context of penal liability and strictly. The reasoning on vicarious liability under Section 141 requires that the principal offender answer the description of a company or other covered entity before persons in charge can be proceeded against. Applying the principles governing "association of persons" and "body of individuals", a Hindu Undivided Family does not become such an association by volition or common purpose; membership by birth and the absence of a joint venture distinguish it from the statutory concept. The Court accepted the view that a Hindu Undivided Family is not a company within Section 141, and therefore its non-impleadment does not invalidate the prosecution against the petitioner.

Conclusion: The complaint was maintainable against the petitioner, and the challenge to its continuation on the ground of non-impleadment of the Hindu Undivided Family failed.

Ratio Decidendi: For the purposes of Section 141 of the Negotiable Instruments Act, 1881, a Hindu Undivided Family is not an "association of individuals" or a "company", because such collective status requires volition and a common purpose, and vicarious liability cannot be fastened on that basis.

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