https://www.taxtmi.com/caselaws?id=102994 A conviction under section 630 of the Companies Act, 1956 cannot stand unless the accused's possession of company property is attributable to employment, because an employer-employee or licensee relationship is a condition precedent. The civil court had finally found that the appellant occupied the premises as an independent tenant under the landlords, not under any leave-and-license arrangement and not in lieu of service. Those findings bound the parties unless reversed in appeal, so the criminal finding of wrongful withholding of company property could not be sustained. The conviction was therefore unsustainable and the appeal was allowed. en-us Fri, 25 Aug 1995 00:00:00 +0530 Thu, 31 Jul 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102994 A conviction under section 630 of the Companies Act, 1956 cannot stand unless the accused's possession of company property is attributable to employment, because an employer-employee or licensee relationship is a condition precedent. The civil court had finally found that the appellant occupied the premises as an independent tenant under the landlords, not under any leave-and-license arrangement and not in lieu of service. Those findings bound the parties unless reversed in appeal, so the criminal finding of wrongful withholding of company property could not be sustained. The conviction was therefore unsustainable and the appeal was allowed. Case-Laws Companies Law Fri, 25 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102994