https://www.taxtmi.com/caselaws?id=102119 Complaints alleging failure to file the balance-sheet and profit and loss account under the Companies Act were not liable to be quashed under section 482 CrPC merely because the accused claimed to have ceased as director. The complaints contained positive averments that the petitioner and others were directors as per the Registrar of Companies records and that statutory returns remained unfiled. Whether the petitioner had retired, whether annual general meetings were held, and whether he continued in office were disputed factual matters requiring evidence. The prior company petition did not displace the complaint allegations, and the plea that a director may have been re-elected meant the issue had to be tried, not summarily rejected. en-us Mon, 29 Jul 1991 00:00:00 +0530 Mon, 13 Feb 2012 17:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102119 Complaints alleging failure to file the balance-sheet and profit and loss account under the Companies Act were not liable to be quashed under section 482 CrPC merely because the accused claimed to have ceased as director. The complaints contained positive averments that the petitioner and others were directors as per the Registrar of Companies records and that statutory returns remained unfiled. Whether the petitioner had retired, whether annual general meetings were held, and whether he continued in office were disputed factual matters requiring evidence. The prior company petition did not displace the complaint allegations, and the plea that a director may have been re-elected meant the issue had to be tried, not summarily rejected. Case-Laws Companies Law Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102119