https://www.taxtmi.com/caselaws?id=99837 Penal prosecution for non-payment of a penalty under the Foreign Exchange Regulation Act cannot be sustained unless the person proceeded against is proved to have had knowledge of the adjudication order. Where the penalty order was not pronounced in the person's presence, service of the copy was a substantive requirement, not a mere formality, and the order became effective only on knowledge. Because the complaint and charge did not establish communication of the order on the relevant date, the failure to pay could not attract criminal liability. The conviction and sentence were therefore set aside and the acquittal restored. en-us Wed, 29 Oct 1980 00:00:00 +0530 Mon, 23 Sep 2013 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99837 Penal prosecution for non-payment of a penalty under the Foreign Exchange Regulation Act cannot be sustained unless the person proceeded against is proved to have had knowledge of the adjudication order. Where the penalty order was not pronounced in the person's presence, service of the copy was a substantive requirement, not a mere formality, and the order became effective only on knowledge. Because the complaint and charge did not establish communication of the order on the relevant date, the failure to pay could not attract criminal liability. The conviction and sentence were therefore set aside and the acquittal restored. Case-Laws Companies Law Wed, 29 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99837