https://www.taxtmi.com/caselaws?id=73128 Vicarious liability of company directors must be strictly pleaded, and a complaint is not maintainable unless it specifically alleges that the accused was in charge of, and responsible for, the conduct of the company's business. A bare statement that directors were managing the company's affairs is insufficient where it does not show overall control of day-to-day business. In the absence of this foundational averment, prosecution cannot be sustained against the directors, and the complaint and summoning order are unsustainable to that extent. en-us Mon, 06 Apr 1987 00:00:00 +0530 Thu, 18 Aug 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73128 Vicarious liability of company directors must be strictly pleaded, and a complaint is not maintainable unless it specifically alleges that the accused was in charge of, and responsible for, the conduct of the company's business. A bare statement that directors were managing the company's affairs is insufficient where it does not show overall control of day-to-day business. In the absence of this foundational averment, prosecution cannot be sustained against the directors, and the complaint and summoning order are unsustainable to that extent. Case-Laws FEMA Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73128