https://www.taxtmi.com/caselaws?id=97899 The court dismissed two Letters Patent Appeals related to directors seeking relief from liability under sections 210 and 220 of the Companies Act, 1956, due to the seizure of company books by the Special Police Establishment. The directors' inability to access seized books did not justify their non-compliance with statutory obligations. The court emphasized directors' responsibility for document preparation, with auditors certifying the same. The judge's discretion to grant relief under section 633 was upheld, with the decision to deny relief considered appropriate. The appeals were dismissed, highlighting the importance of fulfilling statutory obligations despite external challenges. en-us Wed, 06 Dec 1961 00:00:00 +0530 Wed, 18 Jan 2012 15:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97899 The court dismissed two Letters Patent Appeals related to directors seeking relief from liability under sections 210 and 220 of the Companies Act, 1956, due to the seizure of company books by the Special Police Establishment. The directors' inability to access seized books did not justify their non-compliance with statutory obligations. The court emphasized directors' responsibility for document preparation, with auditors certifying the same. The judge's discretion to grant relief under section 633 was upheld, with the decision to deny relief considered appropriate. The appeals were dismissed, highlighting the importance of fulfilling statutory obligations despite external challenges. Case-Laws Companies Law Wed, 06 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97899