https://www.taxtmi.com/caselaws?id=102430 Section 220(3) of the Companies Act, 1956 fastens liability for filing defaults on the company and every officer in default, but section 5 confines "officer who is in default" to directors only where the company has no managing director, whole-time director or manager. Where the company admittedly had a managing director, ordinary directors did not fall within that expression, so criminal liability for non-compliance with section 220 was not made out against them. On that basis, the complaint against the directors was stated to disclose no offence on its face and was liable to be quashed as an abuse of process. en-us Tue, 11 Jan 1994 00:00:00 +0530 Tue, 14 Feb 2012 18:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102430 Section 220(3) of the Companies Act, 1956 fastens liability for filing defaults on the company and every officer in default, but section 5 confines "officer who is in default" to directors only where the company has no managing director, whole-time director or manager. Where the company admittedly had a managing director, ordinary directors did not fall within that expression, so criminal liability for non-compliance with section 220 was not made out against them. On that basis, the complaint against the directors was stated to disclose no offence on its face and was liable to be quashed as an abuse of process. Case-Laws Companies Law Tue, 11 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102430