PROSECUTION

[AK ASSOCIATES]

Dear Experts,

Please make me understand that whether prosecution can be launched against the legal persons i.e. COMPANY / PARTNERSHIP etc. (not in the name of directors/partners)? If yes, in case of conviction by the court, who will serve the imprisonment? I am asking this related to taxation laws but it is okay to get reference from any other laws or judgements under any other laws.

Thanks in Advance

AI Summary

Criminal liability for tax evasion targets responsible individuals, not corporate entities; imprisonment attaches to persons behind evasion.
Prosecution for tax or duty offences is practically directed at the natural persons (directors, managing directors, partners or other individuals) who are instrumental in evasion when documentary evidence of mala fide intent exists; administrative circulars govern arrest and prosecution protocols, and the doctrine of lifting the corporate veil is used to identify the human actors subject to criminal liability.