Officer status depends on factual position of responsibility and makes a person answerable for specific statutory duties. A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an officer for that duty and answerable accordingly; this characterisation is fact sensitive and must be applied duty by duty in light of the Act and the definition of an officer who is in default.
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.
Officer status depends on factual position of responsibility and makes a person answerable for specific statutory duties.
A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an officer for that duty and answerable accordingly; this characterisation is fact sensitive and must be applied duty by duty in light of the Act and the definition of an officer who is in default.
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