https://www.taxtmi.com/caselaws?id=104691 Criminal liability under Section 138 of the Negotiable Instruments Act attaches to the drawer of the dishonoured cheque. Where the cheque was admittedly issued by an employee in his own name and not shown to have been issued on behalf of the company, prosecution of the company could not be sustained. A dispute about whether the company had agreed to refund money through that employee concerned the underlying contractual arrangement and did not by itself create cheque-dishonour liability. The proceedings against the company were therefore held not maintainable and were quashed. en-us Thu, 23 Mar 2000 00:00:00 +0530 Thu, 01 Mar 2012 10:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104691 Criminal liability under Section 138 of the Negotiable Instruments Act attaches to the drawer of the dishonoured cheque. Where the cheque was admittedly issued by an employee in his own name and not shown to have been issued on behalf of the company, prosecution of the company could not be sustained. A dispute about whether the company had agreed to refund money through that employee concerned the underlying contractual arrangement and did not by itself create cheque-dishonour liability. The proceedings against the company were therefore held not maintainable and were quashed. Case-Laws Companies Law Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104691