https://www.taxtmi.com/caselaws?id=101508 At the stage of framing charge under sections 245(1) and 246(1) of the Code of Criminal Procedure, the court applies the prima facie test: it asks whether the materials, if unrebutted, disclose grounds to presume the offence, not whether guilt is proved beyond reasonable doubt. On the recorded material, including the company's balance-sheets, auditors' reports, notice and reply, and the admitted deposits, a prima facie contravention of the Companies Act, 1956 was shown. The petitioners were also prima facie shown to be officers in default through their directorship and participation in the company's affairs. The challenge to the framing of charge therefore failed. en-us Fri, 05 Jun 1987 00:00:00 +0530 Thu, 09 Feb 2012 18:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101508 At the stage of framing charge under sections 245(1) and 246(1) of the Code of Criminal Procedure, the court applies the prima facie test: it asks whether the materials, if unrebutted, disclose grounds to presume the offence, not whether guilt is proved beyond reasonable doubt. On the recorded material, including the company's balance-sheets, auditors' reports, notice and reply, and the admitted deposits, a prima facie contravention of the Companies Act, 1956 was shown. The petitioners were also prima facie shown to be officers in default through their directorship and participation in the company's affairs. The challenge to the framing of charge therefore failed. Case-Laws Companies Law Fri, 05 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101508