https://www.taxtmi.com/caselaws?id=96911 A company may be indicted for conspiracy to defraud where the offence is committed through its directing mind or responsible agents, and their intention, knowledge, or belief can be attributed to the company. Section 33 of the Criminal Justice Act, 1925 was treated as procedural only and not as enlarging corporate criminal liability. The analysis rejects any blanket exemption for companies from offences requiring mens rea; instead, liability depends on whether, on the nature of the charge and the facts, the agents' conduct and state of mind can properly be treated as the company's own. On that basis, the indictment against the company was held valid. en-us Wed, 10 May 1944 00:00:00 +0630 Fri, 16 Feb 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96911 A company may be indicted for conspiracy to defraud where the offence is committed through its directing mind or responsible agents, and their intention, knowledge, or belief can be attributed to the company. Section 33 of the Criminal Justice Act, 1925 was treated as procedural only and not as enlarging corporate criminal liability. The analysis rejects any blanket exemption for companies from offences requiring mens rea; instead, liability depends on whether, on the nature of the charge and the facts, the agents' conduct and state of mind can properly be treated as the company's own. On that basis, the indictment against the company was held valid. Case-Laws Companies Law Wed, 10 May 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=96911