https://www.taxtmi.com/caselaws?id=106200 In a prosecution under section 138 read with section 141 of the Negotiable Instruments Act, a complaint can sustain issuance of process where it contains specific averments that the company committed the offence and that the directors were in charge of and responsible for its business, or had consented to, connived in, or neglected the default. At the pre-trial stage, the court is confined to whether the complaint, verification and supporting material disclose sufficient grounds to proceed, and cannot test the defence version as if at trial. On the pleaded facts, the directors were held prima facie liable to face prosecution. en-us Mon, 07 Jun 1999 00:00:00 +0530 Tue, 13 Mar 2012 12:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106200 In a prosecution under section 138 read with section 141 of the Negotiable Instruments Act, a complaint can sustain issuance of process where it contains specific averments that the company committed the offence and that the directors were in charge of and responsible for its business, or had consented to, connived in, or neglected the default. At the pre-trial stage, the court is confined to whether the complaint, verification and supporting material disclose sufficient grounds to proceed, and cannot test the defence version as if at trial. On the pleaded facts, the directors were held prima facie liable to face prosecution. Case-Laws Companies Law Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106200