https://www.taxtmi.com/caselaws?id=96853 A company was held liable for penalty for failure to file the statutory list of members within time under section 32, even though the default was not wilful. The court held that the words "knowingly" and "wilfully" applied only to officers who authorise or permit the default, not to the company itself. Because a company cannot in law possess mens rea in the same way as a natural person, its liability for the statutory default was strict. The company's acquittal was therefore set aside, while absence of wilfulness remained relevant only to the officers. en-us Thu, 14 Aug 1941 00:00:00 +0530 Wed, 11 Jan 2012 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96853 A company was held liable for penalty for failure to file the statutory list of members within time under section 32, even though the default was not wilful. The court held that the words "knowingly" and "wilfully" applied only to officers who authorise or permit the default, not to the company itself. Because a company cannot in law possess mens rea in the same way as a natural person, its liability for the statutory default was strict. The company's acquittal was therefore set aside, while absence of wilfulness remained relevant only to the officers. Case-Laws Companies Law Thu, 14 Aug 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96853