https://www.taxtmi.com/caselaws?id=103335 Criminal proceedings under the Companies Act may be quashed where the complaint itself does not disclose that the accused was an officer in default during the relevant period. Here, the alleged defaults ended before the petitioner became managing director, and the complaints did not specifically attribute responsibility to him under the Companies Act, 1956. On those pleaded facts, even if accepted in full, no offence was made out against him and continuation of the prosecution would amount to abuse of process. The complaints were therefore liable to be quashed insofar as they related to the petitioner. en-us Fri, 30 Aug 1996 00:00:00 +0530 Wed, 22 Feb 2012 14:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103335 Criminal proceedings under the Companies Act may be quashed where the complaint itself does not disclose that the accused was an officer in default during the relevant period. Here, the alleged defaults ended before the petitioner became managing director, and the complaints did not specifically attribute responsibility to him under the Companies Act, 1956. On those pleaded facts, even if accepted in full, no offence was made out against him and continuation of the prosecution would amount to abuse of process. The complaints were therefore liable to be quashed insofar as they related to the petitioner. Case-Laws Companies Law Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103335