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    <title>1941 (8) TMI 19 - HIGH COURT OF CALCUTTA</title>
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    <description>Where statutory compliance depends on a triggering event (a general meeting) and that event did not occur, prosecution under the provision is unsustainable if compliance was factually impossible unless prosecution proves the impossibility resulted from the accused&#039;s own default; the conviction was set aside because no causal link attributing responsibility was found. Separately, conviction under the provision requires an independent factual finding that the accused knowingly or wilfully authorised or permitted the default, and absence of such a finding undermines criminal liability.</description>
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    <pubDate>Fri, 01 Aug 1941 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=96864</link>
      <description>Where statutory compliance depends on a triggering event (a general meeting) and that event did not occur, prosecution under the provision is unsustainable if compliance was factually impossible unless prosecution proves the impossibility resulted from the accused&#039;s own default; the conviction was set aside because no causal link attributing responsibility was found. Separately, conviction under the provision requires an independent factual finding that the accused knowingly or wilfully authorised or permitted the default, and absence of such a finding undermines criminal liability.</description>
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      <pubDate>Fri, 01 Aug 1941 00:00:00 +0530</pubDate>
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