https://www.taxtmi.com/caselaws?id=102425 Section 220 of the Companies Act, 1956 fastens liability for filing defaults on the company and only those who qualify as an "officer in default". Directors are included only where they fall within the statutory definition, which does not automatically extend to all directors when the company has a managing director, whole-time director, or manager. On the admitted facts, the petitioners were only directors and did not satisfy that definition, so the complaint disclosed no case against them and continuation of the prosecution was treated as abuse of process; the complaint and criminal proceedings were quashed. en-us Tue, 11 Jan 1994 00:00:00 +0530 Tue, 14 Feb 2012 18:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102425 Section 220 of the Companies Act, 1956 fastens liability for filing defaults on the company and only those who qualify as an "officer in default". Directors are included only where they fall within the statutory definition, which does not automatically extend to all directors when the company has a managing director, whole-time director, or manager. On the admitted facts, the petitioners were only directors and did not satisfy that definition, so the complaint disclosed no case against them and continuation of the prosecution was treated as abuse of process; the complaint and criminal proceedings were quashed. Case-Laws Companies Law Tue, 11 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102425