https://www.taxtmi.com/caselaws?id=97763 Officers may be criminally liable for failing to comply with statutory filing and laying obligations even where no general meeting was held if they knowingly and wilfully caused or authorised the omission. The lawful construction prevents an officer from defeating duties under the Companies Act by failing to call the meeting that triggers filing under the relevant provisions; the absence of a meeting is not a defence where the officer was responsible. Consequently, penal provisions attaching to officers for wilful default apply when deliberate omission renders compliance impossible, and cases must proceed to trial on merits. en-us Fri, 23 Sep 1960 00:00:00 +0530 Mon, 08 Sep 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97763 Officers may be criminally liable for failing to comply with statutory filing and laying obligations even where no general meeting was held if they knowingly and wilfully caused or authorised the omission. The lawful construction prevents an officer from defeating duties under the Companies Act by failing to call the meeting that triggers filing under the relevant provisions; the absence of a meeting is not a defence where the officer was responsible. Consequently, penal provisions attaching to officers for wilful default apply when deliberate omission renders compliance impossible, and cases must proceed to trial on merits. Case-Laws Companies Law Fri, 23 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97763