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    <title>2000 (2) TMI 705 - HIGH COURT OF ANDHRA PRADESH</title>
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    <description>In prosecutions under Sections 138 and 141 of the Negotiable Instruments Act, criminal liability of directors or officers depends on specific averments showing that each accused was in charge of, and responsible for, the conduct of the business, or that the offence was committed with their consent, connivance, or neglect. A bare description as a director is insufficient. On the pleaded facts, the complaints disclosed adequate roles for the firm, the managing/signatory accused, the authorised signatory, and the financial controller, so proceedings could continue against them. The fourth accused was mentioned only as a director, with no factual averment linking him to the transaction or offence, and quashing was confined to him.</description>
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    <pubDate>Fri, 04 Feb 2000 00:00:00 +0530</pubDate>
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      <title>2000 (2) TMI 705 - HIGH COURT OF ANDHRA PRADESH</title>
      <link>https://www.taxtmi.com/caselaws?id=104636</link>
      <description>In prosecutions under Sections 138 and 141 of the Negotiable Instruments Act, criminal liability of directors or officers depends on specific averments showing that each accused was in charge of, and responsible for, the conduct of the business, or that the offence was committed with their consent, connivance, or neglect. A bare description as a director is insufficient. On the pleaded facts, the complaints disclosed adequate roles for the firm, the managing/signatory accused, the authorised signatory, and the financial controller, so proceedings could continue against them. The fourth accused was mentioned only as a director, with no factual averment linking him to the transaction or offence, and quashing was confined to him.</description>
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      <pubDate>Fri, 04 Feb 2000 00:00:00 +0530</pubDate>
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