https://www.taxtmi.com/caselaws?id=99887 Territorial jurisdiction for offences arising from a company's failure to perform a statutory obligation lies where the duty had to be performed and was breached, not where the claimant merely suffered non-receipt. The Bhagalpur Court therefore lacked jurisdiction over the alleged offences under sections 207 and 630 of the Companies Act, 1956, and the Code of Criminal Procedure provisions relied on did not confer jurisdiction there. Section 322 also did not require return of the complaint because, if triable at all, the matter lay in Calcutta, so dismissal for want of maintainability was proper. en-us Fri, 30 Nov 1979 00:00:00 +0530 Mon, 30 Jan 2012 14:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99887 Territorial jurisdiction for offences arising from a company's failure to perform a statutory obligation lies where the duty had to be performed and was breached, not where the claimant merely suffered non-receipt. The Bhagalpur Court therefore lacked jurisdiction over the alleged offences under sections 207 and 630 of the Companies Act, 1956, and the Code of Criminal Procedure provisions relied on did not confer jurisdiction there. Section 322 also did not require return of the complaint because, if triable at all, the matter lay in Calcutta, so dismissal for want of maintainability was proper. Case-Laws Companies Law Fri, 30 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99887