https://www.taxtmi.com/caselaws?id=97459 Non-filing of members' lists, balance sheet and profit and loss account was not excused by asserted non-availability of records, because the materials were not shown to be wholly unavailable, no effective steps were taken to secure them, and repeated regulatory reminders were ignored. Knowing and wilful non-compliance with Companies Act duties could be proved by circumstantial evidence, and the conduct showed deliberate default rather than inadvertence. The convictions were sustained, with only the fines and default sentences reduced. en-us Fri, 11 Jan 1957 00:00:00 +0530 Mon, 16 Jan 2012 17:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97459 Non-filing of members' lists, balance sheet and profit and loss account was not excused by asserted non-availability of records, because the materials were not shown to be wholly unavailable, no effective steps were taken to secure them, and repeated regulatory reminders were ignored. Knowing and wilful non-compliance with Companies Act duties could be proved by circumstantial evidence, and the conduct showed deliberate default rather than inadvertence. The convictions were sustained, with only the fines and default sentences reduced. Case-Laws Companies Law Fri, 11 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97459