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of <h1>Conviction overturned, fine refunded under Indian Companies Act. Prosecution deemed unnecessary post-conviction.</h1> The court set aside the petitioner's conviction and ordered the refund of the fine imposed under section 76 of the Indian Companies Act. The court deemed ... Annual Return – Penalty for not filing The petitioner was convicted and fined under section 76 of the Indian Companies Act for not holding a general meeting. Subsequently, he was prosecuted under section 32, which the court found unnecessary after the first conviction. The court ruled that it was impossible for the petitioner to comply with section 32 due to the failure to hold a general meeting. The conviction was set aside, and the fine would be refunded.
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