https://www.taxtmi.com/caselaws?id=98239 Failure to file the annual return and balance-sheet before the Registrar of Companies at Madras was treated as an offence committed where the filing was required to be made, so territorial jurisdiction lay with the Madras Presidency Magistrate. Non-convening of a meeting did not excuse statutory non-compliance, and a company remaining on the register could not avoid filing obligations by asserting that it was defunct. The convictions were sustained, but the sentence was reduced because the fine was considered excessive in the circumstances, including the death of one accused. en-us Fri, 20 Aug 1965 00:00:00 +0530 Thu, 19 Jan 2012 17:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98239 Failure to file the annual return and balance-sheet before the Registrar of Companies at Madras was treated as an offence committed where the filing was required to be made, so territorial jurisdiction lay with the Madras Presidency Magistrate. Non-convening of a meeting did not excuse statutory non-compliance, and a company remaining on the register could not avoid filing obligations by asserting that it was defunct. The convictions were sustained, but the sentence was reduced because the fine was considered excessive in the circumstances, including the death of one accused. Case-Laws Companies Law Fri, 20 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98239