https://www.taxtmi.com/caselaws?id=99014 Under section 220 of the Companies Act, 1956, the obligation to file the balance-sheet and profit and loss account arose only after those accounts had been laid before the general meeting. The Supreme Court of India held that failure to convene that meeting could not be used to found liability for non-filing under a penal provision, and the statutory language could not be expanded by analogy or convenience. Because the prerequisite general meeting had not been held, no offence under section 220 was established and the prosecution was not maintainable. en-us Fri, 17 Aug 1973 00:00:00 +0530 Fri, 15 May 2020 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99014 Under section 220 of the Companies Act, 1956, the obligation to file the balance-sheet and profit and loss account arose only after those accounts had been laid before the general meeting. The Supreme Court of India held that failure to convene that meeting could not be used to found liability for non-filing under a penal provision, and the statutory language could not be expanded by analogy or convenience. Because the prerequisite general meeting had not been held, no offence under section 220 was established and the prosecution was not maintainable. Case-Laws Indian Laws Fri, 17 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99014