https://www.taxtmi.com/caselaws?id=98665 Section 633(2) of the Companies Act, 1956 relieves an officer from liability for negligence, default, breach of duty, misfeasance or breach of trust when proceedings are apprehended or brought, but it does not extend to relieving a company from the statutory obligation to file returns. The petition seeking that relief was therefore misconceived and not maintainable. Because the petition itself was incompetent, amendment of the prayer was also refused, as it would effectively introduce a new petition into the proceedings. en-us Fri, 11 Jul 1969 00:00:00 +0530 Sat, 21 Jan 2012 15:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98665 Section 633(2) of the Companies Act, 1956 relieves an officer from liability for negligence, default, breach of duty, misfeasance or breach of trust when proceedings are apprehended or brought, but it does not extend to relieving a company from the statutory obligation to file returns. The petition seeking that relief was therefore misconceived and not maintainable. Because the petition itself was incompetent, amendment of the prayer was also refused, as it would effectively introduce a new petition into the proceedings. Case-Laws Companies Law Fri, 11 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98665