https://www.taxtmi.com/caselaws?id=73819 Partners cannot be proceeded against under the vicarious liability provision of the Essential Commodities Act unless the firm is first charged as the principal offender and the record shows that the partners were in overall control of, and responsible for, the day-to-day business of the firm. Mere status as a partner, or a clause permitting operation of the bank account, is insufficient to establish liability. As no charge under the relevant provision was laid against the firm and no material showed the petitioners' day-to-day control, the charge against the partners was quashed and they were discharged. en-us Wed, 10 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73819 Partners cannot be proceeded against under the vicarious liability provision of the Essential Commodities Act unless the firm is first charged as the principal offender and the record shows that the partners were in overall control of, and responsible for, the day-to-day business of the firm. Mere status as a partner, or a clause permitting operation of the bank account, is insufficient to establish liability. As no charge under the relevant provision was laid against the firm and no material showed the petitioners' day-to-day control, the charge against the partners was quashed and they were discharged. Case-Laws Central Excise Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73819