https://www.taxtmi.com/caselaws?id=99391 In a prosecution for default under Section 454(5) read with Section 454(5A) of the Companies Act, 1956, the complainant must first establish that the default occurred without reasonable excuse; that phrase does not create a statutory exception shifting the burden to the accused at the outset. The accused's statement and affidavit were not treated as an admission of guilt, and the burden could shift only after prosecution evidence was led. Non-compliance with the summons-case procedure under Chapter XX of the Code of Criminal Procedure, 1898, including failure to put the particulars of the offence and to follow the prescribed procedure, undermined the conviction, which was set aside. en-us Tue, 15 Feb 1977 00:00:00 +0530 Fri, 27 Jan 2012 11:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99391 In a prosecution for default under Section 454(5) read with Section 454(5A) of the Companies Act, 1956, the complainant must first establish that the default occurred without reasonable excuse; that phrase does not create a statutory exception shifting the burden to the accused at the outset. The accused's statement and affidavit were not treated as an admission of guilt, and the burden could shift only after prosecution evidence was led. Non-compliance with the summons-case procedure under Chapter XX of the Code of Criminal Procedure, 1898, including failure to put the particulars of the offence and to follow the prescribed procedure, undermined the conviction, which was set aside. Case-Laws Companies Law Tue, 15 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99391